. . . "2007-10-16+02:00"^^ . . "Dan\u011B ze spot\u0159eby jsou tradi\u010Dn\u00EDmi zdroji ve\u0159ejn\u00FDch rozpo\u010Dt\u016F. V \u010Cesk\u00E9 republice jsou v posledn\u00EDm desetilet\u00ED nejv\u011Bt\u0161\u00EDm zdrojem od\u010Derp\u00E1v\u00E1n\u00ED finan\u010Dn\u00EDch prost\u0159edk\u016F obyvatelstva a svoji v\u00FDznamnou roli hraj\u00ED i v rozpo\u010Dtech cel\u00E9 \u0159ady dal\u0161\u00EDch zem\u00ED Evropy. Pozornost k dan\u00EDm ze spot\u0159eby se up\u0159ela i p\u0159i budov\u00E1n\u00ED z\u00E1padoevropsk\u00E9ho spole\u010Denstv\u00ED. S c\u00EDlem odbourat \u0161kodlivou da\u0148ovou konkurenci mezi st\u00E1ty a vytvo\u0159it tak prostor pro praktick\u00E9 napl\u0148ov\u00E1n\u00ED z\u00E1sady voln\u00E9ho pohybu zbo\u017E\u00ED a slu\u017Eeb, pat\u0159ily tyto dan\u011B mezi prvn\u00ED dan\u011B, kter\u00E9 se podrobily procesu koordinace, resp. harmonizace. P\u0159esto\u017Ee tento proces dosp\u011Bl v oblasti dan\u00ED ze spot\u0159eby v dne\u0161n\u00ED dob\u011B nejd\u00E1le ze v\u0161ech dan\u00ED, nen\u00ED zakon\u010Den. V\u00FDsledky harmonizace jsou prozat\u00EDm patrn\u00E9 zejm\u00E9na v ot\u00E1zce slad\u011Bn\u00ED druh\u016F a z\u00E1kladu dan\u00ED, m\u00E9n\u011B ji\u017E pak v oblasti sazeb dan\u00ED \u010Di osvobozen\u00ED od dan\u011B, a to p\u0159esto, \u017Ee je obecn\u011B ze strany Komise EU intenz\u00EDvn\u00ED z\u00E1jem o jejich sbl\u00ED\u017Een\u00ED. Pln\u00E9 p\u0159ijet\u00ED pravidel harmonizace v oblasti dan\u00ED ze spot\u0159eby citeln\u011B zas\u00E1hne i \u010Ceskou republiku." . "0"^^ . "GA402/04/1069" . . . . "http://www.isvav.cz/projectDetail.do?rowId=GA402/04/1069"^^ . "1"^^ . "The outcome of the research project is first of all the fulfilment of its both main and secondary aims. Based on the statistical data analysis, the level of taxation of the consumption basket of Czech households was documented and the working hypothesis"@en . . . . . "0"^^ . . "V\u00FDsledkem prac\u00ED na\u00A0v\u00FDzkumn\u00E9m projektu je za \u00A0prv\u00E9 napln\u011Bn\u00ED jak hlavn\u00EDho, tak i vedlej\u0161\u00EDho c\u00EDle projektu. Na z\u00E1klad\u011B statistick\u00FDch dat byly zachyceny zm\u011Bny v m\u00ED\u0159e zat\u00ED\u017Een\u00ED spot\u0159ebn\u00EDho ko\u0161e tuzemsk\u00FDch dom\u00E1cnost\u00ED dan\u011Bmi ze spot\u0159eby a byla potvrzena pracovn\u00ED"@cs . . "Consumption taxes are traditional source of public revenue. They have been the largest source of leakage of households' finance in the Czech Republic in the last decade. Attention to the consumption taxes was fixed within building the European Community.These taxes belonged to the first taxes which were put through the coordination and harmonisation process with the aim to eliminate a harmful tax competition among countries. Although the consumption taxes coordination and harmonisation made the greatestprogress these processes are not finished yet. Results of the consumption taxes harmonisation are more notable at adjusting types and tax base and less marked at tax rates or tax exemption. Full adoption of the consumption taxes harmonisation rules will affect appreciably the Czech Republic, too. The reason is that the consumption taxes levied on a number of goods and services in the Czech Republic are markedly lower than the EU directive lays down. The aim of the proposed project is to examine changes"@en . "Neuvedeno."@en . "15"^^ . . . . "15"^^ . "Analysis ot the Consumption Texes Burden Imposed on the Consumer\u00B4s Basket in the Czech Republic"@en . . . . "Anal\u00FDza zat\u00ED\u017Een\u00ED spot\u0159ebn\u00EDho ko\u0161e dan\u011Bmi ze spot\u0159eby v \u010Cesk\u00E9 republice" .