About: Tax Burden in EU 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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indicators, such as the tax freedom day or tax misery index, are also mentioned. The empirical part of the paper is aimed on the comparison of tax burden of %22old%22 and %22new%22 EU member states following mentioned indicators. Certain tax policy recommendations are formulated on the basis of performed comparison. The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indicators, such as the tax freedom day or tax misery index, are also mentioned. The empirical part of the paper is aimed on the comparison of tax burden of %22old%22 and %22new%22 EU member states following mentioned indicators. Certain tax policy recommendations are formulated on the basis of performed comparison. (en)
Title	Tax Burden in EU Countries - A Comparative Study Tax Burden in EU Countries - A Comparative Study (en)
skos:prefLabel	Tax Burden in EU Countries - A Comparative Study Tax Burden in EU Countries - A Comparative Study (en)
skos:notation	RIV/61989100:27510/10:86076381!RIV11-MSM-27510___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	52
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Kaštan, Milan Machová, Zuzana
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	291839
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/10:86076381
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax Burden, Tax Quota, Tax Policy (en)
http://linked.open.../riv/klicoveSlovo	Tax Policy Tax Burden Tax Quota
http://linked.open...odStatuVydavatele	RO - Rumunsko
http://linked.open...ontrolniKodProRIV	[EC83F2A632E7]
http://linked.open...i/riv/nazevZdroje	Bulletin of Transilvania University of Brasov
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2010
http://linked.open...v/svazekPeriodika	3
http://linked.open...iv/tvurceVysledku	Machová, Zuzana Kaštan, Milan
issn	2065-2194
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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