About: SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION)

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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	Náplní semináře jsou mj. i aktuální problémy teorie a politiky veřejných financí. Mezi ně samozřejmě patří daňová teorie a její konkrétní aplikace. Příspěvek má za cíl vyvolat diskuzi ohledně nejednoznačnosti (a mnohdy chybovosti) uvádění ukazatelů či hodnot progresivity daní. Předkládaná stať reaguje na některé návrhy týkajících se změny konstrukce osobní důchodové daně (?Daň z príjmov fyzickým osôb?), které zaznívají v těchto dnech ve Slovenské republice při snaze levicově zaměřené vlády modifikovat současný tzv. systém rovné daně. O tom, jak velkou část svých osobních důchodů odevzdají daňoví poplatníci státu, vypovídá samotná právní úprava velmi málo. (cs) The contents of the seminar include among other things the current problems of the theory and practice of public finance. These also include the tax theory and its practical application. The objective of this contribution is to open the discussion about ambiguity (and often incorrectness) of stating the indexes or values of tax progressiveness. The presented paper reacts to some suggestions regarding the change of construction of the personal income tax (?daň z príjmov fyzických osôb?) that have arisen these days in Slovakia as the attempt of the left-wing government to modify the present system of flat rate tax. The legal regulation itself tells very little about what part of their personal income the taxpayers pay to the government. The contents of the seminar include among other things the current problems of the theory and practice of public finance. These also include the tax theory and its practical application. The objective of this contribution is to open the discussion about ambiguity (and often incorrectness) of stating the indexes or values of tax progressiveness. The presented paper reacts to some suggestions regarding the change of construction of the personal income tax (?daň z príjmov fyzických osôb?) that have arisen these days in Slovakia as the attempt of the left-wing government to modify the present system of flat rate tax. The legal regulation itself tells very little about what part of their personal income the taxpayers pay to the government. (en)
Title	SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION) SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION) (en) NĚKOLIK POZNÁMEK K MĚŘENÍ DAŇOVÉ PROGRESIVITY (S PRAKTICKOU APLIKACÍ) (cs)
skos:prefLabel	SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION) SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION) (en) NĚKOLIK POZNÁMEK K MĚŘENÍ DAŇOVÉ PROGRESIVITY (S PRAKTICKOU APLIKACÍ) (cs)
skos:notation	RIV/61989100:27510/06:00017508!RIV09-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2009
http://linked.open...aciTvurceVysledku	Široký, Jan
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	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	499074
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/06:00017508
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax; Incidence of taxation; Tax progressives; Measure Tax progressives (en)
http://linked.open.../riv/klicoveSlovo	Tax Incidence of taxation Measure Tax progressives Tax progressives
http://linked.open...ontrolniKodProRIV	[39AA64B9F33C]
http://linked.open...i/riv/mistoVydani	BANSKÁ BYSTRICA
http://linked.open...i/riv/nazevZdroje	Európske financie - teória, politika, prax
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2006
http://linked.open...iv/tvurceVysledku	Široký, Jan
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	UNIVERZITA MATEJA BELA
https://schema.org/isbn	80-8083-335-4
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION) SEVERAL NOTES HOW TO MEASURE TAX PROGRESSIVITY (WITH PRACTICAL APLICATION)

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