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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F10%3A86075536%21RIV11-GA0-27510___
rdf:type
skos:Concept n18:Vysledek
dcterms:description
This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice). This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice).
dcterms:title
World Tax Index - WTI World Tax Index - WTI
skos:prefLabel
World Tax Index - WTI World Tax Index - WTI
skos:notation
RIV/61989100:27510/10:86075536!RIV11-GA0-27510___
n4:aktivita
n16:P
n4:aktivity
P(GA402/08/0763)
n4:dodaniDat
n7:2011
n4:domaciTvurceVysledku
n12:6661947 n12:1451146
n4:druhVysledku
n9:B
n4:duvernostUdaju
n19:S
n4:entitaPredkladatele
n15:predkladatel
n4:idSjednocenehoVysledku
298984
n4:idVysledku
RIV/61989100:27510/10:86075536
n4:jazykVysledku
n13:eng
n4:klicovaSlova
World Tax Index, Taxation, Expert Opinion
n4:klicoveSlovo
n8:World%20Tax%20Index n8:Taxation n8:Expert%20Opinion
n4:kontrolniKodProRIV
[C6BFC748468F]
n4:mistoVydani
Ostrava
n4:nazevEdiceCisloSvazku
Neuveden
n4:nazevZdroje
World Tax Index - WTI
n4:obor
n17:AH
n4:pocetDomacichTvurcuVysledku
2
n4:pocetStranKnihy
108
n4:pocetTvurcuVysledku
2
n4:projekt
n5:GA402%2F08%2F0763
n4:rokUplatneniVysledku
n7:2010
n4:tvurceVysledku
Kotlán, Igor Kaštan, Milan
s:numberOfPages
108
n11:hasPublisher
Vysoká škola báňská - Technická univerzita Ostrava
n20:isbn
978-80-248-2350-8
n14:organizacniJednotka
27510