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Description
| - Cílem příspěvku je analyzovat, které ze českých daní, které jsou podobné daním, navrhovaným Komisí za vlastní zdroj rozpočtu EU, jsou vhodnými kandidáty, podle multikriteriální analýzy vyvinuté Cattoir (2004). Výsledky jsou srovnány s výsledky dosaženými Cattoirem. Na základě výzkumu nebyl objevena ani jeden typ daně v české republice, který by plně splňoval kritéria stanovené multikriteriální analýzou. (cs)
- The aim of the paper is to analyse which Czech national taxes, similar to those suggested by EU Commission for tax-based EU own resources, are the suitable candidates, according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission. According to the research, there is no candidate which would meet all the criteria included in the multi-criteria analysis in the Czech Republic.
- The aim of the paper is to analyse which Czech national taxes, similar to those suggested by EU Commission for tax-based EU own resources, are the suitable candidates, according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission. According to the research, there is no candidate which would meet all the criteria included in the multi-criteria analysis in the Czech Republic. (en)
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Title
| - Tax-based EU own resources and tax harmonization
- Tax-based EU own resources and tax harmonization (en)
- Vlastní zdroje rozpočtu EU a daňová harmonizace (cs)
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skos:prefLabel
| - Tax-based EU own resources and tax harmonization
- Tax-based EU own resources and tax harmonization (en)
- Vlastní zdroje rozpočtu EU a daňová harmonizace (cs)
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skos:notation
| - RIV/62156489:43110/07:00113689!RIV08-MSM-43110___
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http://linked.open.../vavai/riv/strany
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/07:00113689
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - EU corporate income tax; EU tax; modulated VAT; own resource (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...n/vavai/riv/zamer
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number of pages
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http://purl.org/ne...btex#hasPublisher
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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