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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F09%3A00020585%21RIV10-GA0-27510___
rdf:type
skos:Concept n12:Vysledek
dcterms:description
The aim of this paper was to present basic approaches towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (including VAT) and direct taxes. Based on the theory, no tax can be absolutely neutral to the market mechanism (and to the economic effects as a whole). The aim of this paper was to present basic approaches towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (including VAT) and direct taxes. Based on the theory, no tax can be absolutely neutral to the market mechanism (and to the economic effects as a whole).
dcterms:title
The Principle of Neutrality: VAT/GST v. Direct Taxation The Principle of Neutrality: VAT/GST v. Direct Taxation
skos:prefLabel
The Principle of Neutrality: VAT/GST v. Direct Taxation The Principle of Neutrality: VAT/GST v. Direct Taxation
skos:notation
RIV/61989100:27510/09:00020585!RIV10-GA0-27510___
n3:aktivita
n7:P
n3:aktivity
P(GA402/07/0547)
n3:dodaniDat
n15:2010
n3:domaciTvurceVysledku
n17:9214186
n3:druhVysledku
n11:C
n3:duvernostUdaju
n18:S
n3:entitaPredkladatele
n8:predkladatel
n3:idSjednocenehoVysledku
336063
n3:idVysledku
RIV/61989100:27510/09:00020585
n3:jazykVysledku
n10:eng
n3:klicovaSlova
Priciple of neutrality; tax distorzition; discounted tax; progressivity; turnover tax; excise duties; inflation
n3:klicoveSlovo
n9:progressivity n9:Priciple%20of%20neutrality n9:turnover%20tax n9:excise%20duties n9:tax%20distorzition n9:inflation n9:discounted%20tax
n3:kontrolniKodProRIV
[142E0A960A5A]
n3:mistoVydani
Amsterdam
n3:nazevZdroje
Value Added Tax and Direct Taxation
n3:obor
n16:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetStranKnihy
1200
n3:pocetTvurcuVysledku
1
n3:projekt
n4:GA402%2F07%2F0547
n3:rokUplatneniVysledku
n15:2009
n3:tvurceVysledku
Široký, Jan
s:numberOfPages
18
n13:hasPublisher
International Bureau of Fiscal Documentation
n14:isbn
978-90-8722-060-0
n19:organizacniJednotka
27510