About: Testing the Predicative Ability of the Tax Progressiveness Indices

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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	The personal income tax paid by the employee in the period of 1993 - 2008 in the Czech Republic was chosen for analysis. The paper deals with the application of tax progressiveness indices on the tax system of the Czech Republic. Calculations are performed of the efficient tax rate, the progressiveness of the average rate, the progressiveness of the tax obligation and the progressiveness of earning after taxation for an employee who claims only the basic allowances (from 1993 - 2005), or the tax credit (from 2006 - 2008) and does not claim any other tax reliefs or credits. We test how sensitively the particular indices of the tax progressiveness react to the changes of the efficient tax rate. The personal income tax paid by the employee in the period of 1993 - 2008 in the Czech Republic was chosen for analysis. The paper deals with the application of tax progressiveness indices on the tax system of the Czech Republic. Calculations are performed of the efficient tax rate, the progressiveness of the average rate, the progressiveness of the tax obligation and the progressiveness of earning after taxation for an employee who claims only the basic allowances (from 1993 - 2005), or the tax credit (from 2006 - 2008) and does not claim any other tax reliefs or credits. We test how sensitively the particular indices of the tax progressiveness react to the changes of the efficient tax rate. (en)
Title	Testing the Predicative Ability of the Tax Progressiveness Indices Testing the Predicative Ability of the Tax Progressiveness Indices (en)
skos:prefLabel	Testing the Predicative Ability of the Tax Progressiveness Indices Testing the Predicative Ability of the Tax Progressiveness Indices (en)
skos:notation	RIV/61989100:27510/12:86082514!RIV13-GA0-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Široký, Jan Maková, Kateřina Friedrich, Václav
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	174067
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/12:86082514
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax Progressiveness; Tax Obligation; Personal Income Tax; Even Tax Rate; Effective Tax Rate (en)
http://linked.open.../riv/klicoveSlovo	Effective Tax Rate Even Tax Rate Personal Income Tax Tax Obligation Tax Progressiveness
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[1C45F5808F56]
http://linked.open...i/riv/nazevZdroje	E+M Ekonomie a management
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	XV
http://linked.open...iv/tvurceVysledku	Široký, Jan Maková, Kateřina Friedrich, Václav
http://linked.open...ain/vavai/riv/wos	000302848000001
issn	1212-3609
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Testing the Predicative Ability of the Tax Progressiveness Indices

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