About: Value Added Taxes in OECD Countries

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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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://www.naun.org/cms.action?id=5672
Description	Value added tax is the most widespread general consumption tax in the world having been implemented by over 150 countries and in 33 of the 34 OECD member countries. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. This article deals with selected indicators of general consumption taxation within the OECD countries. Value added tax is the most widespread general consumption tax in the world having been implemented by over 150 countries and in 33 of the 34 OECD member countries. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. This article deals with selected indicators of general consumption taxation within the OECD countries. (en)
Title	Value Added Taxes in OECD Countries Value Added Taxes in OECD Countries (en)
skos:prefLabel	Value Added Taxes in OECD Countries Value Added Taxes in OECD Countries (en)
skos:notation	RIV/47813059:19520/14:#0002784!RIV15-MSM-19520___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Sobotovičová, Šárka Janoušková, Jana Blechová, Beáta
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	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	52939
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/14:#0002784
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Registration threshold; tax performance; tax rate; VAT Revenue Ratio (en)
http://linked.open.../riv/klicoveSlovo	VAT Revenue Ratio tax rate Registration threshold tax performance
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[DB89B09D3741]
http://linked.open...i/riv/nazevZdroje	International Journal of Economics and Statistics
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...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	Neuvedeno
http://linked.open...iv/tvurceVysledku	BLECHOVÁ, Beata JANOUŠKOVÁ, Jana SOBOTOVIČOVÁ, Šárka
issn	2309-0685
number of pages	7 (xsd:int)
http://localhost/t...ganizacniJednotka	19520

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