About: Tax Burden in the European Union: a Comparative Study

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includes also other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does not affect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subsequent evaluation For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includes also other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does not affect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subsequent evaluation (en)
Title	Tax Burden in the European Union: a Comparative Study Tax Burden in the European Union: a Comparative Study (en)
skos:prefLabel	Tax Burden in the European Union: a Comparative Study Tax Burden in the European Union: a Comparative Study (en)
skos:notation	RIV/00216305:26510/13:PU102931!RIV14-MSM-26510___
http://linked.open...avai/predkladatel	Fakulta podnikatelská
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Grebíková, Monika
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoké učení technické v Brně / Fakulta podnikatelská
http://linked.open...dnocenehoVysledku	109855
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/13:PU102931
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax burden, Tax Quota, Gross Domestic Product, the European Union (en)
http://linked.open.../riv/klicoveSlovo	the European Union Gross Domestic Product Tax Quota Tax burden
http://linked.open...ontrolniKodProRIV	[A296BEC1DFA1]
http://linked.open...v/mistoKonaniAkce	Mendel University in Brno; Faculty of Business a
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	Enterprise and Competitive Environment
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Hodinková, Monika
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2013-03-07 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Mendelova zemědělská a lesnická univerzita v Brně
https://schema.org/isbn	978-80-87106-64-8
http://localhost/t...ganizacniJednotka	26510

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