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Statements

Subject Item
n2:RIV%2F62156489%3A43110%2F10%3A00164970%21RIV11-MSM-43110___
rdf:type
skos:Concept n16:Vysledek
dcterms:description
Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission. Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission.
dcterms:title
Tax-based EU own resources - tax harmonization or EU tax? Tax-based EU own resources - tax harmonization or EU tax?
skos:prefLabel
Tax-based EU own resources - tax harmonization or EU tax? Tax-based EU own resources - tax harmonization or EU tax?
skos:notation
RIV/62156489:43110/10:00164970!RIV11-MSM-43110___
n3:aktivita
n14:Z
n3:aktivity
Z(MSM6215648904)
n3:cisloPeriodika
3
n3:dodaniDat
n12:2011
n3:domaciTvurceVysledku
n7:9610375
n3:druhVysledku
n17:J
n3:duvernostUdaju
n13:S
n3:entitaPredkladatele
n11:predkladatel
n3:idSjednocenehoVysledku
291845
n3:idVysledku
RIV/62156489:43110/10:00164970
n3:jazykVysledku
n10:eng
n3:klicovaSlova
EU tax; tax harmonization; EU budget
n3:klicoveSlovo
n4:EU%20budget n4:EU%20tax n4:tax%20harmonization
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[14FADE0AC69E]
n3:nazevZdroje
The Business Review
n3:obor
n18:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n12:2010
n3:svazekPeriodika
13
n3:tvurceVysledku
Nerudová, Danuše
n3:zamer
n15:MSM6215648904
s:issn
1553-5827
s:numberOfPages
77
n9:organizacniJednotka
43110