Tax Burden in OECD Countries: WTI application

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86081094" target="_blank" >RIV/61989100:27510/11:86081094 - 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

Tax Burden in OECD Countries: WTI application

Popis výsledku v původním jazyce

The monograph deals with the issue of tax burden in OECD countries that is measured by the authors? own index called WTI ? World Tax Index here. WTI is a multicriteria index combining soft (from qualified expert opinion) and hard (from various tax databases) data and consisting of six subindexes that are also divided into several components and their parts. Aggregating their values, WTI for each OECD country is computed that shows the tax burden in a particular country in comparison with the others. Thecomputed values show that Australia and Switzerland followed by Greece, USA, Spain, and Mexico are the countries with the lowest tax burden, while Sweden followed by Belgium, Hungary, and France are the ones with the highest tax burden within the groupof studying OECD countries.

Název v anglickém jazyce

Tax Burden in OECD Countries: WTI application

Popis výsledku anglicky

The monograph deals with the issue of tax burden in OECD countries that is measured by the authors? own index called WTI ? World Tax Index here. WTI is a multicriteria index combining soft (from qualified expert opinion) and hard (from various tax databases) data and consisting of six subindexes that are also divided into several components and their parts. Aggregating their values, WTI for each OECD country is computed that shows the tax burden in a particular country in comparison with the others. Thecomputed values show that Australia and Switzerland followed by Greece, USA, Spain, and Mexico are the countries with the lowest tax burden, while Sweden followed by Belgium, Hungary, and France are the ones with the highest tax burden within the groupof studying OECD countries.

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

2011

Kód důvěrnosti údajů

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

ISBN

978-80-248-2537-3

Počet stran knihy

146

Název nakladatele

VŠB ? TU Ostrava

Místo vydání

Ostrava

Kód UT WoS knihy

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