World Tax Index - WTI

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86075536" target="_blank" >RIV/61989100:27510/10:86075536 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

World Tax Index - WTI

Popis výsledku v původním jazyce

This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions andvalue added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in termsof the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterio

Název v anglickém jazyce

World Tax Index - WTI

Popis výsledku anglicky

This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions andvalue added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in termsof the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterio

Druh

B - Odborná kniha

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F08%2F0763" target="_blank" >GA402/08/0763: Daň z příjmu právnických osob v ČR a návrh legislativních změn v kontextu snah o harmonizaci v Evropské unii ve smyslu de lege ferenda</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2010

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-248-2350-8

Počet stran knihy

108

Název nakladatele

VŠB-TUO

Místo vydání

Ostrava

Kód UT WoS knihy

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