About: Tax Burden in OECD Countries: WTI application

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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 monograph deals with the issue of tax burden in OECD countries that is measured by the authors’ own index called WTI – World Tax Index here. WTI is a multicriteria index combining soft (from qualified expert opinion) and hard (from various tax databases) data and consisting of six subindexes that are also divided into several components and their parts. Aggregating their values, WTI for each OECD country is computed that shows the tax burden in a particular country in comparison with the others. The computed values show that Australia and Switzerland followed by Greece, USA, Spain, and Mexico are the countries with the lowest tax burden, while Sweden followed by Belgium, Hungary, and France are the ones with the highest tax burden within the group of studying OECD countries. The monograph deals with the issue of tax burden in OECD countries that is measured by the authors’ own index called WTI – World Tax Index here. WTI is a multicriteria index combining soft (from qualified expert opinion) and hard (from various tax databases) data and consisting of six subindexes that are also divided into several components and their parts. Aggregating their values, WTI for each OECD country is computed that shows the tax burden in a particular country in comparison with the others. The computed values show that Australia and Switzerland followed by Greece, USA, Spain, and Mexico are the countries with the lowest tax burden, while Sweden followed by Belgium, Hungary, and France are the ones with the highest tax burden within the group of studying OECD countries. (en)
Title	Tax Burden in OECD Countries: WTI application Tax Burden in OECD Countries: WTI application (en)
skos:prefLabel	Tax Burden in OECD Countries: WTI application Tax Burden in OECD Countries: WTI application (en)
skos:notation	RIV/61989100:27510/11:86081094!RIV12-GA0-27510___
http://linked.open...avai/predkladatel	Ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/08/0763)
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Kotlán, Igor Janíčková, Lenka Kaštan, Milan Machová, Zuzana
http://linked.open.../riv/druhVysledku	B - Odborná kniha
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	234245
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/11:86081094
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	World Tax Index, tax burden, qualified expert opinion, multicriteria evaluation (en)
http://linked.open.../riv/klicoveSlovo	multicriteria evaluation World Tax Index qualified expert opinion tax burden
http://linked.open...ontrolniKodProRIV	[4683301938CF]
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...i/riv/nazevZdroje	Tax Burden in OECD Countries: WTI application
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	4 (xsd:int)
http://linked.open...v/pocetStranKnihy	146 (xsd:int)
http://linked.open...cetTvurcuVysledku	4 (xsd:int)
http://linked.open...vavai/riv/projekt	Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Kotlán, Igor Machová, Zuzana Janíčková, Lenka Kaštan, Milan
number of pages	146 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn	978-80-248-2537-3
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Tax Burden in OECD Countries: WTI application Tax Burden in OECD Countries: WTI application

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