TAX LEVY IN THE CZECH REPUBLIC IN COMPARISON WITH NORWAY

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

TAX LEVY IN THE CZECH REPUBLIC IN COMPARISON WITH NORWAY

Popis výsledku v původním jazyce

Beginning of taxes is connected with establishing first states and political groups States and then with their successive amendments and their functions. It is related of course to the ideologies of the ruling group, which was reflected on the height of tax rates. The first part of the article is focused on the mapping of historical development and taxes from the slave society to 70s–80s of the 20th century. The second part includes an analysis of the Czech Republic according to the Paying Taxes system and put friendliness tax system in comparison with Norway. The third part is a comparison of the total tax burden compared with the Czech Republic with Norway. There was used percentage rate of taxation to gross domestic product. Dependence of tax rates on the tax revenue is subsequently recognized in the fourth part where the Laffer Curve is described.

Název v anglickém jazyce

TAX LEVY IN THE CZECH REPUBLIC IN COMPARISON WITH NORWAY

Popis výsledku anglicky

Beginning of taxes is connected with establishing first states and political groups States and then with their successive amendments and their functions. It is related of course to the ideologies of the ruling group, which was reflected on the height of tax rates. The first part of the article is focused on the mapping of historical development and taxes from the slave society to 70s–80s of the 20th century. The second part includes an analysis of the Czech Republic according to the Paying Taxes system and put friendliness tax system in comparison with Norway. The third part is a comparison of the total tax burden compared with the Czech Republic with Norway. There was used percentage rate of taxation to gross domestic product. Dependence of tax rates on the tax revenue is subsequently recognized in the fourth part where the Laffer Curve is described.

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

Acta Moraviae

ISSN

1803-7607

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

11

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

4

Strana od-do

43-46

Kód UT WoS článku

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EID výsledku v databázi Scopus

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