The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F12%3A50000383" target="_blank" >RIV/62690094:18450/12:50000383 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-48.pdf" target="_blank" >http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-48.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale

Popis výsledku v původním jazyce

In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount ofVAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ?The Causalities of Tax Incidence? that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to p

Název v anglickém jazyce

The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale

Popis výsledku anglicky

In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount ofVAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ?The Causalities of Tax Incidence? that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to p

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance, Accounting and Auditing (FAA 2012)

ISBN

978-1-61804-124-1

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

6

Strana od-do

293-298

Název nakladatele

World scientific and engineering academy and society

Místo vydání

Athens

Místo konání akce

Tomas Bata University in Zlin

Datum konání akce

20. 9. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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