The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50005148" target="_blank" >RIV/62690094:18450/17:50005148 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/978-3-319-46319-3_11" target="_blank" >http://dx.doi.org/10.1007/978-3-319-46319-3_11</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-46319-3_11" target="_blank" >10.1007/978-3-319-46319-3_11</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection

Popis výsledku v původním jazyce

Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants. This article also deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic, while the too high rates of this tax are considered as significant problems among the respondents of analysed questionnaire.

Název v anglickém jazyce

The Price Elasticity of the Demand on Selected Types of Commodities and Its Influence on the Value Added Tax Collection

Popis výsledku anglicky

Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants. This article also deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic, while the too high rates of this tax are considered as significant problems among the respondents of analysed questionnaire.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Country experiences in economic development, management and entrepreneurship

ISBN

978-3-319-46318-6

ISSN

2364-5067

e-ISSN

neuvedeno

Počet stran výsledku

23

Strana od-do

187-209

Název nakladatele

Springer

Místo vydání

Cham

Místo konání akce

Venice

Datum konání akce

15. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000401101000011