The proposal of taxation of international passenger transport with respect to the including into the travel services

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00189876" target="_blank" >RIV/62156489:43110/12:00189876 - 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 proposal of taxation of international passenger transport with respect to the including into the travel services

Popis výsledku v původním jazyce

The aim of this paper is based on comparative analysis of the taxation of international passenger transport in the countries neighboring the Czech Republic, i.e. Germany, Austria, Poland and the Slovak Republic, to evaluate the possibilities of the taxation of the international passenger transport in these states and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. Partial aim is to propose appropriate regulations for the taxation of the international passenger transport so that there would be a reduction in administrative costs on the side of individual governments, as well as on the side of businesses. This paper deals specifically with the taxation ofbus transport, which appears as the most often used in connection with the provision of travel services. Carrier is considered as a provider of transport that provides its services to entities that includes them into travel services, most

Název v anglickém jazyce

The proposal of taxation of international passenger transport with respect to the including into the travel services

Popis výsledku anglicky

The aim of this paper is based on comparative analysis of the taxation of international passenger transport in the countries neighboring the Czech Republic, i.e. Germany, Austria, Poland and the Slovak Republic, to evaluate the possibilities of the taxation of the international passenger transport in these states and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. Partial aim is to propose appropriate regulations for the taxation of the international passenger transport so that there would be a reduction in administrative costs on the side of individual governments, as well as on the side of businesses. This paper deals specifically with the taxation ofbus transport, which appears as the most often used in connection with the provision of travel services. Carrier is considered as a provider of transport that provides its services to entities that includes them into travel services, most

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LX

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

299-306

Kód UT WoS článku

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EID výsledku v databázi Scopus

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