About: The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale

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About: The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale Goto Sponge NotDistinct Permalink

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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rdfs:seeAlso	http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-48.pdf
Description	In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount of VAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ”The Causalities of Tax Incidence” that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to particular income groups. The project that is being done by our researching team is described in a separate chapter of this article. In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount of VAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ”The Causalities of Tax Incidence” that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to particular income groups. The project that is being done by our researching team is described in a separate chapter of this article. (en)
Title	The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale (en)
skos:prefLabel	The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale (en)
skos:notation	RIV/62690094:18450/12:50000383!RIV13-MSM-18450___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Provazníková, Kateřina Hamplová, Eva Svobodová, Libuše
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	Univerzita Hradec Králové / Fakulta informatiky a managementu
http://linked.open...dnocenehoVysledku	167278
http://linked.open...ai/riv/idVysledku	RIV/62690094:18450/12:50000383
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Value Added Tax; Tax Incidence; Questionnaire investigation; Indirect Taxes; Development (en)
http://linked.open.../riv/klicoveSlovo	Value Added Tax Indirect Taxes Questionnaire investigation Tax Incidence Development
http://linked.open...ontrolniKodProRIV	[E39C14312061]
http://linked.open...v/mistoKonaniAkce	Tomas Bata University in Zlin
http://linked.open...i/riv/mistoVydani	Athens
http://linked.open...i/riv/nazevZdroje	Finance, Accounting and Auditing (FAA 2012)
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Svobodová, Libuše Hamplová, Eva Provazníková, Kateřina
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-09-20 (xsd:date)
issn	2227-460X
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	World scientific and engineering academy and society
https://schema.org/isbn	978-1-61804-124-1
http://localhost/t...ganizacniJednotka	18450

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