This HTML5 document contains 40 embedded RDF statements represented using HTML+Microdata notation.

The embedded RDF content will be recognized by any processor of HTML5 Microdata.

Namespace Prefixes

PrefixIRI
dctermshttp://purl.org/dc/terms/
n12http://localhost/temp/predkladatel/
n7http://linked.opendata.cz/resource/domain/vavai/riv/tvurce/
n11http://linked.opendata.cz/resource/domain/vavai/subjekt/
n10http://linked.opendata.cz/ontology/domain/vavai/
shttp://schema.org/
skoshttp://www.w3.org/2004/02/skos/core#
n3http://linked.opendata.cz/ontology/domain/vavai/riv/
n2http://linked.opendata.cz/resource/domain/vavai/vysledek/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
n6http://linked.opendata.cz/ontology/domain/vavai/riv/klicoveSlovo/
n8http://linked.opendata.cz/ontology/domain/vavai/riv/duvernostUdaju/
xsdhhttp://www.w3.org/2001/XMLSchema#
n4http://linked.opendata.cz/resource/domain/vavai/vysledek/RIV%2F62690094%3A18450%2F13%3A50001984%21RIV14-MSM-18450___/
n18http://linked.opendata.cz/ontology/domain/vavai/riv/aktivita/
n17http://linked.opendata.cz/ontology/domain/vavai/riv/jazykVysledku/
n16http://linked.opendata.cz/ontology/domain/vavai/riv/druhVysledku/
n15http://linked.opendata.cz/ontology/domain/vavai/riv/obor/
n14http://reference.data.gov.uk/id/gregorian-year/

Statements

Subject Item
n2:RIV%2F62690094%3A18450%2F13%3A50001984%21RIV14-MSM-18450___
rdf:type
skos:Concept n10:Vysledek
dcterms:description
This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. The factors influencing the opinions on the tax system equity are important for the analysis of the impacts of taxes on the taxpayer. The analysis is based on the quantitative measurement through the tax collection and efficiency of this collection into the state budget. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, Faculty of Informatics and Management, University of Hradec Králové, called “The Causalities of Tax Incidence”. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants. This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. The factors influencing the opinions on the tax system equity are important for the analysis of the impacts of taxes on the taxpayer. The analysis is based on the quantitative measurement through the tax collection and efficiency of this collection into the state budget. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, Faculty of Informatics and Management, University of Hradec Králové, called “The Causalities of Tax Incidence”. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants.
dcterms:title
Tax Equity and Tax Literacy as Causality of Tax Incidence Tax Equity and Tax Literacy as Causality of Tax Incidence
skos:prefLabel
Tax Equity and Tax Literacy as Causality of Tax Incidence Tax Equity and Tax Literacy as Causality of Tax Incidence
skos:notation
RIV/62690094:18450/13:50001984!RIV14-MSM-18450___
n10:predkladatel
n11:orjk%3A18450
n3:aktivita
n18:S
n3:aktivity
S
n3:cisloPeriodika
2
n3:dodaniDat
n14:2014
n3:domaciTvurceVysledku
n7:9826033 n7:4818288
n3:druhVysledku
n16:J
n3:duvernostUdaju
n8:S
n3:entitaPredkladatele
n4:predkladatel
n3:idSjednocenehoVysledku
109857
n3:idVysledku
RIV/62690094:18450/13:50001984
n3:jazykVysledku
n17:eng
n3:klicovaSlova
tax; fair taxation; equity of taxation; effectiveness of taxation
n3:klicoveSlovo
n6:effectiveness%20of%20taxation n6:equity%20of%20taxation n6:tax n6:fair%20taxation
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[2FA0A523D114]
n3:nazevZdroje
International journal of economics and statistics
n3:obor
n15:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n14:2013
n3:svazekPeriodika
1
n3:tvurceVysledku
Kovárník, Jaroslav Hamplová, Eva
s:issn
2309-0685
s:numberOfPages
9
n12:organizacniJednotka
18450