The Causalities of the Tax Incidence and the Modeling of Tax Processes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F15%3A50003639" target="_blank" >RIV/62690094:18450/15:50003639 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1016/S2212-5671(15)00504-3" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(15)00504-3</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/S2212-5671(15)00504-3" target="_blank" >10.1016/S2212-5671(15)00504-3</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Causalities of the Tax Incidence and the Modeling of Tax Processes

Popis výsledku v původním jazyce

Taxation is at the heart of citizens' relationship with the State. Taxes have significant effect on individual population groups, and become an important political tool as well. Nevertheless, although most countries have adopted similar principles for the operation of their tax system, there remain many differences in the way it is implemented. There are a number of variations in the application of value added taxes and other consumption taxes, including different interpretation of the same or similar concepts. This article is focused on the analysis of the opinions of different groups of inhabitants on the size of the value added tax, on the size of the real estate tax, on the issue of complicated system with lots of exceptions, and on the issue of frequent changes in taxes. The analyzed issue is a part of a broader context which has been solved within the project of specific research conducted by the team from the Department of Economics, Faculty of Informatics and Management, Univer

Název v anglickém jazyce

The Causalities of the Tax Incidence and the Modeling of Tax Processes

Popis výsledku anglicky

Taxation is at the heart of citizens' relationship with the State. Taxes have significant effect on individual population groups, and become an important political tool as well. Nevertheless, although most countries have adopted similar principles for the operation of their tax system, there remain many differences in the way it is implemented. There are a number of variations in the application of value added taxes and other consumption taxes, including different interpretation of the same or similar concepts. This article is focused on the analysis of the opinions of different groups of inhabitants on the size of the value added tax, on the size of the real estate tax, on the issue of complicated system with lots of exceptions, and on the issue of frequent changes in taxes. The analyzed issue is a part of a broader context which has been solved within the project of specific research conducted by the team from the Department of Economics, Faculty of Informatics and Management, Univer

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia economics and finance

ISBN

—

ISSN

2212-5671

e-ISSN

—

Počet stran výsledku

7

Strana od-do

1253-1259

Název nakladatele

Elsevier

Místo vydání

Amsterdam

Místo konání akce

Prague

Datum konání akce

29. 10. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000360103600189