"Problematika da\u0148ov\u00E9 soustavy z pohledu zkoum\u00E1n\u00ED n\u00E1zor\u016F vybran\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED" . . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje celkov\u011B na da\u0148ovou soustavu \u010Cesk\u00E9 republiky s jej\u00EDm n\u00E1sledn\u00FDm v\u00FDvojem a\u017E do sou\u010Dasnosti. Rovn\u011B\u017E je tak\u00E9 zac\u00EDlen na problematiku a v\u00FDsledky souvisej\u00EDc\u00ED s v\u00FDzkumnou zpr\u00E1vou, a to zejm\u00E9na zhodnocen\u00ED n\u00E1zor\u016F jednotliv\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED. Tzn. jejich rozs\u00E1hlej\u0161\u00ED vn\u00EDm\u00E1n\u00ED problematiky da\u0148ov\u00E9 soustavy a da\u0148ov\u00E9 politiky na \u00FAzem\u00ED tohoto st\u00E1tu. Jedn\u00E1 se o poslucha\u010De V\u0160P v Ostrav\u011B a OPF v Karvin\u00E9 (SU v Opav\u011B), kte\u0159\u00ED jsou ob\u010Dany \u010CR a maj\u00ED praktickou zku\u0161enost s pod\u00E1v\u00E1n\u00EDm da\u0148ov\u00E9ho p\u0159izn\u00E1n\u00ED. Publikovan\u00E1 data a jednotliv\u00E9 v\u00FDsledky byly z\u00EDsk\u00E1ny v obdob\u00ED srpna 2011 a\u017E ledna 2012. Zkouman\u00E9 oblasti byly rozd\u011Bleny do p\u011Bti skupin, a to v\u00FD\u0161e sazeb dan\u011B; srozumitelnost, aplikace a kvalita dan\u00ED; rozsah da\u0148ov\u00E9 soustavy; vliv dan\u00ED na podnik\u00E1n\u00ED v \u010Cesk\u00E9 republice a \u00FA\u010Delnost dan\u00ED. V\u00FDsledky v\u00FDzkumu prokazuj\u00ED dlouhotrvaj\u00EDc\u00ED probl\u00E9my \u010Desk\u00E9 da\u0148ov\u00E9 soustavy a celkovou nespokojenost da\u0148ov\u00FDch poplatn\u00EDk\u016F." . . . "Problematika da\u0148ov\u00E9 soustavy z pohledu zkoum\u00E1n\u00ED n\u00E1zor\u016F vybran\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED"@cs . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje celkov\u011B na da\u0148ovou soustavu \u010Cesk\u00E9 republiky s jej\u00EDm n\u00E1sledn\u00FDm v\u00FDvojem a\u017E do sou\u010Dasnosti. Rovn\u011B\u017E je tak\u00E9 zac\u00EDlen na problematiku a v\u00FDsledky souvisej\u00EDc\u00ED s v\u00FDzkumnou zpr\u00E1vou, a to zejm\u00E9na zhodnocen\u00ED n\u00E1zor\u016F jednotliv\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED. Tzn. jejich rozs\u00E1hlej\u0161\u00ED vn\u00EDm\u00E1n\u00ED problematiky da\u0148ov\u00E9 soustavy a da\u0148ov\u00E9 politiky na \u00FAzem\u00ED tohoto st\u00E1tu. Jedn\u00E1 se o poslucha\u010De V\u0160P v Ostrav\u011B a OPF v Karvin\u00E9 (SU v Opav\u011B), kte\u0159\u00ED jsou ob\u010Dany \u010CR a maj\u00ED praktickou zku\u0161enost s pod\u00E1v\u00E1n\u00EDm da\u0148ov\u00E9ho p\u0159izn\u00E1n\u00ED. Publikovan\u00E1 data a jednotliv\u00E9 v\u00FDsledky byly z\u00EDsk\u00E1ny v obdob\u00ED srpna 2011 a\u017E ledna 2012. Zkouman\u00E9 oblasti byly rozd\u011Bleny do p\u011Bti skupin, a to v\u00FD\u0161e sazeb dan\u011B; srozumitelnost, aplikace a kvalita dan\u00ED; rozsah da\u0148ov\u00E9 soustavy; vliv dan\u00ED na podnik\u00E1n\u00ED v \u010Cesk\u00E9 republice a \u00FA\u010Delnost dan\u00ED. V\u00FDsledky v\u00FDzkumu prokazuj\u00ED dlouhotrvaj\u00EDc\u00ED probl\u00E9my \u010Desk\u00E9 da\u0148ov\u00E9 soustavy a celkovou nespokojenost da\u0148ov\u00FDch poplatn\u00EDk\u016F."@cs . . "1212-415X" . "2"^^ . . "2"^^ . "I" . "19520" . . "RIV/47813059:19520/12:#0002052" . "4" . "162179" . . "tax system, tax payer, tax policy, tax system"@en . . "[52F02E757B56]" . "Tax system from the examination point of view, opinions from selected students of economics universities."@en . "RIV/47813059:19520/12:#0002052!RIV13-MSM-19520___" . "Mauritzov\u00E1, Eva" . . . "Overall this article is focused on the tax system of the Czech Rep. and its subsequent development to the present time. It is also targeted at the issues and results related to the research reports and in particular the evaluation and findings by examination the individual views of economic university students, also their extensive economic perceptions of the tax system and tax policy of this state. In essence, there were chosen some students of University Business in Ostrava and the School of Business Administration in Karvin\u00E1 (SU in Opava), who are citizens of the Czech Rep. and have practical experience in the use of tax return. Published data and the individual results were obtained in the period of August 2011 to January 2012. The examined areas were divided into five groups, namely the extent of tax rates; clarity, application and quality of taxes; the range of the tax system; the impact of taxes on business in the Czech Rep. and the purposefulness of taxes. The research results confirm prolonged problems of the Czech tax system and the overall dissatisfaction of tax payers."@en . . "CZ - \u010Cesk\u00E1 republika" . "Tax system from the examination point of view, opinions from selected students of economics universities."@en . . "13"^^ . . "Problematika da\u0148ov\u00E9 soustavy z pohledu zkoum\u00E1n\u00ED n\u00E1zor\u016F vybran\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED" . . . "X" . . "Wiesner, Monika" . "Problematika da\u0148ov\u00E9 soustavy z pohledu zkoum\u00E1n\u00ED n\u00E1zor\u016F vybran\u00FDch poslucha\u010D\u016F vysok\u00FDch \u0161kol ekonomick\u00E9ho zam\u011B\u0159en\u00ED"@cs . "Acta academica karviniensia" .