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Statements

Subject Item
n2:RIV%2F62690094%3A18450%2F12%3A50000383%21RIV13-MSM-18450___
rdf:type
skos:Concept n7:Vysledek
rdfs:seeAlso
http://www.wseas.us/e-library/conferences/2012/Zlin/FAA/FAA-48.pdf
dcterms:description
In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount of VAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ”The Causalities of Tax Incidence” that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to particular income groups. The project that is being done by our researching team is described in a separate chapter of this article. In the submitted article the authors will focus on the development of VAT both in the world and in the Czech Republic. In the first part there will be presented the information about a gradual implementation of VAT in the world and the current amount of VAT in EU countries. In the second part concerning the Czech Republic the basic development of VAT rates will be introduced as well as the development of VAT collection and the analysis of its structure. It will be dealt with in connection with the branch, the applied rate and the selected macroeconomic ratios such as GDP, the rate of inflation or the final consumption expenditure. The scrutinized issues are the constituents of a wider context of the project called ”The Causalities of Tax Incidence” that is being worked on within the frame of specific research at the Faculty of Informatics and Management, University of Hradec Králové. The aim of this project is to identify the key factors of tax incidence and their extend according to particular income groups. The project that is being done by our researching team is described in a separate chapter of this article.
dcterms:title
The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale
skos:prefLabel
The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale The Selected Aspects of Tax Policy in the Field of Indirect Taxes in the Czech Republic and in the International Scale
skos:notation
RIV/62690094:18450/12:50000383!RIV13-MSM-18450___
n7:predkladatel
n8:orjk%3A18450
n4:aktivita
n12:V
n4:aktivity
V
n4:dodaniDat
n15:2013
n4:domaciTvurceVysledku
n14:1174843 n14:9568395 n14:9826033
n4:druhVysledku
n18:D
n4:duvernostUdaju
n11:S
n4:entitaPredkladatele
n19:predkladatel
n4:idSjednocenehoVysledku
167278
n4:idVysledku
RIV/62690094:18450/12:50000383
n4:jazykVysledku
n20:eng
n4:klicovaSlova
Value Added Tax; Tax Incidence; Questionnaire investigation; Indirect Taxes; Development
n4:klicoveSlovo
n6:Tax%20Incidence n6:Value%20Added%20Tax n6:Development n6:Indirect%20Taxes n6:Questionnaire%20investigation
n4:kontrolniKodProRIV
[E39C14312061]
n4:mistoKonaniAkce
Tomas Bata University in Zlin
n4:mistoVydani
Athens
n4:nazevZdroje
Finance, Accounting and Auditing (FAA 2012)
n4:obor
n9:AH
n4:pocetDomacichTvurcuVysledku
3
n4:pocetTvurcuVysledku
3
n4:rokUplatneniVysledku
n15:2012
n4:tvurceVysledku
Svobodová, Libuše Hamplová, Eva Provazníková, Kateřina
n4:typAkce
n13:WRD
n4:zahajeniAkce
2012-09-20+02:00
s:issn
2227-460X
s:numberOfPages
6
n21:hasPublisher
World scientific and engineering academy and society
n22:isbn
978-1-61804-124-1
n10:organizacniJednotka
18450