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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice). This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice). (en)
Title	World Tax Index - WTI World Tax Index - WTI (en)
skos:prefLabel	World Tax Index - WTI World Tax Index - WTI (en)
skos:notation	RIV/61989100:27510/10:86075536!RIV11-GA0-27510___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/08/0763)
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Kotlán, Igor Kaštan, Milan
http://linked.open.../riv/druhVysledku	B - Odborná kniha
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	298984
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/10:86075536
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	World Tax Index, Taxation, Expert Opinion (en)
http://linked.open.../riv/klicoveSlovo	World Tax Index Taxation Expert Opinion
http://linked.open...ontrolniKodProRIV	[C6BFC748468F]
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...vEdiceCisloSvazku	Neuveden
http://linked.open...i/riv/nazevZdroje	World Tax Index - WTI
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...v/pocetStranKnihy	108 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU
http://linked.open...UplatneniVysledku	2010
http://linked.open...iv/tvurceVysledku	Kotlán, Igor Kaštan, Milan
number of pages	108 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn	978-80-248-2350-8
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	World Tax Index - WTI World Tax Index - WTI World Tax Index - WTI

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