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Statements

Subject Item
n2:RIV%2F62690094%3A18450%2F12%3A50000668%21RIV13-MSM-18450___
rdf:type
skos:Concept n9:Vysledek
dcterms:description
Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. Indirect taxes have different persons as payer and taxpayer that means one person is burdened by the tax (taxpayer), while the other person is paying this tax to the Tax Office. This article deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic. Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. Indirect taxes have different persons as payer and taxpayer that means one person is burdened by the tax (taxpayer), while the other person is paying this tax to the Tax Office. This article deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic.
dcterms:title
Value Added Tax Position and Tax Burden in the Czech Republic Value Added Tax Position and Tax Burden in the Czech Republic
skos:prefLabel
Value Added Tax Position and Tax Burden in the Czech Republic Value Added Tax Position and Tax Burden in the Czech Republic
skos:notation
RIV/62690094:18450/12:50000668!RIV13-MSM-18450___
n9:predkladatel
n11:orjk%3A18450
n3:aktivita
n10:V
n3:aktivity
V
n3:dodaniDat
n17:2013
n3:domaciTvurceVysledku
n6:4818288 n6:1392239 n6:8947538
n3:druhVysledku
n21:D
n3:duvernostUdaju
n14:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
176932
n3:idVysledku
RIV/62690094:18450/12:50000668
n3:jazykVysledku
n20:eng
n3:klicovaSlova
value added tax; tax system; tax; indirect tax; direct tax; Czech Republic
n3:klicoveSlovo
n4:direct%20tax n4:tax n4:value%20added%20tax n4:Czech%20Republic n4:tax%20system n4:indirect%20tax
n3:kontrolniKodProRIV
[17BCBAE268E3]
n3:mistoKonaniAkce
Paris, France
n3:mistoVydani
Athens
n3:nazevZdroje
Communication and management in technological innovation and academic globalization (COMATIA 2012)
n3:obor
n13:AH
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
3
n3:rokUplatneniVysledku
n17:2012
n3:tvurceVysledku
Jedlička, Pavel Hájek, Ladislav Kovárník, Jaroslav
n3:typAkce
n7:EUR
n3:zahajeniAkce
2012-12-02+01:00
s:numberOfPages
6
n16:hasPublisher
World scientific and engineering academy and society
n12:isbn
978-1-61804-138-8
n8:organizacniJednotka
18450