Funkce spotřebních daní v kontextu jejich daňové incidence

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F06%3A00096595" target="_blank" >RIV/62156489:43110/06:00096595 - 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

The Function of Excise Duties in a Context of their Tax Incidence

Popis výsledku v původním jazyce

The excise duties belong to important sources of the taxes revenues of the public budgets in all developed countries with the market economy. Except the fiscal function that usuelly ensures the stable and strong tax profitability, the excise duties alsoserve the regulative and educative function, because state regulates the consumption of products that negatively influence the health condition of population (alcool, smoking of cigarettes and other tobaco products) or that negatively influence the environment (petrol, oil) througth the excise duties. In some periods of time the rates of excise duties are increased in according with the harmonization process in the area of excise duties in the Czech Republic. The aim of the article is to evaluate possible trace how deeply the regulative and educative functions of excise duties (and not only fiscal function) are separated. For the purpose of the practical measurement of tax incidence the theory and methodology of tax incidence is used Ko

Název v anglickém jazyce

The Function of Excise Duties in a Context of their Tax Incidence

Popis výsledku anglicky

The excise duties belong to important sources of the taxes revenues of the public budgets in all developed countries with the market economy. Except the fiscal function that usuelly ensures the stable and strong tax profitability, the excise duties alsoserve the regulative and educative function, because state regulates the consumption of products that negatively influence the health condition of population (alcool, smoking of cigarettes and other tobaco products) or that negatively influence the environment (petrol, oil) througth the excise duties. In some periods of time the rates of excise duties are increased in according with the harmonization process in the area of excise duties in the Czech Republic. The aim of the article is to evaluate possible trace how deeply the regulative and educative functions of excise duties (and not only fiscal function) are separated. For the purpose of the practical measurement of tax incidence the theory and methodology of tax incidence is used Ko

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2006

Kód důvěrnosti údajů

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

Název statě ve sborníku

Brno International Conference on Applied Business Research 2006

ISBN

80-7157-983-1

ISSN

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e-ISSN

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Počet stran výsledku

2

Strana od-do

175-176

Název nakladatele

Mendelova zemědělská a lesnická univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2006

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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