. "3" . "[B0451B56919B]" . . "Issues of Tax Burden Measuring Using Tax Quota"@en . "CZ - \u010Cesk\u00E1 republika" . "336509" . . "P\u0159esto, \u017Ee existuj\u00ED mezin\u00E1rodn\u011B pou\u017E\u00EDvan\u00E9 metodiky pro v\u00FDpo\u010Det da\u0148ov\u00E9 kv\u00F3ty, jsou zde ur\u010Dit\u00E9 faktory, kter\u00E9 mohou zp\u016Fsobit nesrovnatelnost ukazatele mezi st\u00E1ty, ale za ur\u010Dit\u00FDch okolnost\u00ED i u jedn\u00E9 zem\u011B v \u010Dase. Tyto rozd\u00EDly ve vyk\u00E1zan\u00E9 da\u0148ov\u00E9 kv\u00F3t\u011B jsou n\u011Bkdy zanedbateln\u00E9, jindy mohou b\u00FDt pravd\u011Bpodobn\u011B velmi v\u00FDznamn\u00E9. M\u016F\u017Eeme p\u0159edpokl\u00E1dat, \u017Ee v jist\u00FDch situac\u00EDch se bude da\u0148ov\u00E1 kv\u00F3ta v d\u016Fsledku metodick\u00FDch nep\u0159esnost\u00ED li\u0161it v \u0159\u00E1du procentn\u00EDch bod\u016F a mo\u017En\u00E1 i des\u00EDtek procentn\u00EDch bod\u016F. V tomto \u010Dl\u00E1nku se pokus\u00EDme analyzovat hlavn\u00ED p\u0159\u00ED\u010Diny nedokonal\u00E9 srovnatelnosti da\u0148ov\u00FDch kv\u00F3t a jejich kvantitativn\u00ED dopady."@cs . "Tax Quota; Tax Expenditures; Government Regulations; Tax Quota Metodology"@en . "P\u0159esto, \u017Ee existuj\u00ED mezin\u00E1rodn\u011B pou\u017E\u00EDvan\u00E9 metodiky pro v\u00FDpo\u010Det da\u0148ov\u00E9 kv\u00F3ty, jsou zde ur\u010Dit\u00E9 faktory, kter\u00E9 mohou zp\u016Fsobit nesrovnatelnost ukazatele mezi st\u00E1ty, ale za ur\u010Dit\u00FDch okolnost\u00ED i u jedn\u00E9 zem\u011B v \u010Dase. Tyto rozd\u00EDly ve vyk\u00E1zan\u00E9 da\u0148ov\u00E9 kv\u00F3t\u011B jsou n\u011Bkdy zanedbateln\u00E9, jindy mohou b\u00FDt pravd\u011Bpodobn\u011B velmi v\u00FDznamn\u00E9. M\u016F\u017Eeme p\u0159edpokl\u00E1dat, \u017Ee v jist\u00FDch situac\u00EDch se bude da\u0148ov\u00E1 kv\u00F3ta v d\u016Fsledku metodick\u00FDch nep\u0159esnost\u00ED li\u0161it v \u0159\u00E1du procentn\u00EDch bod\u016F a mo\u017En\u00E1 i des\u00EDtek procentn\u00EDch bod\u016F. V tomto \u010Dl\u00E1nku se pokus\u00EDme analyzovat hlavn\u00ED p\u0159\u00ED\u010Diny nedokonal\u00E9 srovnatelnosti da\u0148ov\u00FDch kv\u00F3t a jejich kvantitativn\u00ED dopady." . . "In spite of the existence of internationally applied tax quota calculation methodologies there are certain factors which can cause incomparability of the tax quota indicator among countries, and at some circumstances even within a country in time. The inconsistencies in the reported tax quotas are negligible sometimes but in some cases they are likely to be very significant. The inconsistencies in tax quotas due to methodical inaccuracies can, at certain circumstances, be expected to represent a difference on the order of percent points or even tens of percent points."@en . . . . "ACTA V\u0160FS" . "2" . "1802-792X" . . . "Problematika m\u011B\u0159en\u00ED da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee pomoc\u00ED da\u0148ov\u00E9 kv\u00F3ty"@cs . "P(GA402/08/1134)" . "Problematika m\u011B\u0159en\u00ED da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee pomoc\u00ED da\u0148ov\u00E9 kv\u00F3ty" . . . . "1"^^ . "Kub\u00E1tov\u00E1, Kv\u011Bta" . "Problematika m\u011B\u0159en\u00ED da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee pomoc\u00ED da\u0148ov\u00E9 kv\u00F3ty" . "Issues of Tax Burden Measuring Using Tax Quota"@en . "1"^^ . "RIV/26138077:_____/09:#0000171" . "10"^^ . . . "Problematika m\u011B\u0159en\u00ED da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee pomoc\u00ED da\u0148ov\u00E9 kv\u00F3ty"@cs . "RIV/26138077:_____/09:#0000171!RIV11-GA0-26138077" . . .