Tax burdens in the Czech Republic and other European Union countries in 2008-2018

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245553" target="_blank" >RIV/61989100:27510/20:10245553 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax burdens in the Czech Republic and other European Union countries in 2008-2018

Popis výsledku v původním jazyce

This paper focuses on the comparison of the development of tax burdens in the Czech Republic and other European Union countries between 2008 and 2018. The tax burden is an important factor in the decision-making of company management on the allocation of investments. Another important criterion is the administrative complexity of taxes and their total number in individual countries. Most European Union countries have a higher tax burden than within OECD. Individual states of the European Union are also characterized by different structures of tax burdens or tax mixes, as well as there being a high degree of variability between the first and last states. This paper also deals with testing statistical hypotheses about the change of the tax quota and individual groups of tax revenues within the tax mix of European Union countries in selected years, using the method of t-tests.

Název v anglickém jazyce

Tax burdens in the Czech Republic and other European Union countries in 2008-2018

Popis výsledku anglicky

This paper focuses on the comparison of the development of tax burdens in the Czech Republic and other European Union countries between 2008 and 2018. The tax burden is an important factor in the decision-making of company management on the allocation of investments. Another important criterion is the administrative complexity of taxes and their total number in individual countries. Most European Union countries have a higher tax burden than within OECD. Individual states of the European Union are also characterized by different structures of tax burdens or tax mixes, as well as there being a high degree of variability between the first and last states. This paper also deals with testing statistical hypotheses about the change of the tax quota and individual groups of tax revenues within the tax mix of European Union countries in selected years, using the method of t-tests.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic

ISBN

978-80-248-4456-5

ISSN

2571-029X

e-ISSN

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Počet stran výsledku

8

Strana od-do

791-798

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

3. 12. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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