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Description
  • The contribution deals with an excises in the Czech Republic. After rising up the petrol tax at the begin of the year 2004, some part of the higher tax was transferred to final user. This effect displays in different measure on each fuel filling station. It may also happen, that the final user pays more than the tax rise or the same price like before tax rising. The contribution includes excises description, analysed effect description, which is called tax incidence, and also excises condition in the European Union. Even possible future excises development in the Czech Republic is indicated in this topic.
  • The contribution deals with an excises in the Czech Republic. After rising up the petrol tax at the begin of the year 2004, some part of the higher tax was transferred to final user. This effect displays in different measure on each fuel filling station. It may also happen, that the final user pays more than the tax rise or the same price like before tax rising. The contribution includes excises description, analysed effect description, which is called tax incidence, and also excises condition in the European Union. Even possible future excises development in the Czech Republic is indicated in this topic. (en)
  • Příspěvek se zabývá problematikou změn spotřebních daní v české republice, respektive příčinami a důsledky těchto změn. Těžiště práce spočívá v analýze daňových přesunů a dopadů daňového břemene z prodejce na konečného spotřebitele při zvýšení sazby daně u spotřební daně z uhlovodíkových paliv a maziv. Pozornost je také věnována příčinám současného stavu a také možnému budoucímu vývoji ve výše uvedené daňové oblasti. (cs)
Title
  • Transfer and Incidence of Excises in Czech Republic
  • Transfer and Incidence of Excises in Czech Republic (en)
  • Přesun a dopad spotřebních daní v České republice (cs)
skos:prefLabel
  • Transfer and Incidence of Excises in Czech Republic
  • Transfer and Incidence of Excises in Czech Republic (en)
  • Přesun a dopad spotřebních daní v České republice (cs)
skos:notation
  • RIV/62156489:43110/04:00002667!RIV/2005/MSM/431105/N
http://linked.open.../vavai/riv/strany
  • 412;417
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • Z(MSM 431100007)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 590608
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/04:00002667
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • excises;tax harmonise;tax incidence (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [1F3ED7653DDA]
http://linked.open...v/mistoKonaniAkce
  • Pardubice
http://linked.open...i/riv/mistoVydani
  • Pardubice
http://linked.open...i/riv/nazevZdroje
  • IMEA 2004. Conference proceedings.
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • David, Petr
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
http://linked.open...n/vavai/riv/zamer
number of pages
http://purl.org/ne...btex#hasPublisher
  • Univerzita Pardubice
https://schema.org/isbn
  • 80-7194-679-6
http://localhost/t...ganizacniJednotka
  • 43110
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