. . . "N\u011Bkter\u00E9 pozn\u00E1mky k vypov\u00EDdac\u00ED schponosti pojm\u016F %22rovn\u00E1 da\u0148%22 a %22ekologick\u00E9 dan\u011B%22"@cs . "P(GA402/07/0547)" . . "Vysok\u00E1 \u0161kola ekonomick\u00E1 v Praze" . "Praha" . "N\u011Bkter\u00E9 pozn\u00E1mky k vypov\u00EDdac\u00ED schponosti pojm\u016F %22rovn\u00E1 da\u0148%22 a %22ekologick\u00E9 dan\u011B%22" . . . "In connection with the law No. 261/2007 relating to the stabilization of public budgets that has a wide impact on the tax system of the Czech Republic, the ?flat rate? and ?ecological taxes? definitions have been used. The author of the paper tries to show the inaccuracy and misguided character of these definitions. The paper tries to prove that: (1) the so-called ?flat tax? does not finally mean the same percentage tax obligation (efficient tax rate) for all taxpayers and it is progressive if the tax abatement exists, and (2) the so-called ?ecological taxes? do not have many theoretical aspects of environment protection taxes, but the ecological taxes verge on the ?standard? excise taxes because of their construction."@en . . . . "10"^^ . "\u0160irok\u00FD, Jan" . "382224" . "N\u011Bkter\u00E9 pozn\u00E1mky k vypov\u00EDdac\u00ED schponosti pojm\u016F %22rovn\u00E1 da\u0148%22 a %22ekologick\u00E9 dan\u011B%22" . "Some Notes to the Predicative Ability of the %22Flat Tax%22 and %22Ecological Taxes%22 Definitions"@en . "978-80-245-1378-2" . "V\u00A0souvislosti se z\u00E1konem \u010D. 261/2007 Sb., o stabilizaci ve\u0159ejn\u00FDch rozpo\u010Dt\u016F, kter\u00FD m\u011Bl\u00A0rozs\u00E1hl\u00FD dopad do da\u0148ov\u00E9 soustavy \u010Cesk\u00E9 republiky, se za\u010Daly b\u011B\u017En\u011B u\u017E\u00EDvat pojmy ?rovn\u00E1 da\u0148? a ?ekologick\u00E9 dan\u011B?. Autor p\u0159\u00EDsp\u011Bvku se sna\u017E\u00ED pouk\u00E1zat na jejich nep\u0159esnost a mnohdy zav\u00E1d\u011Bj\u00EDc\u00ED charakter. Sta\u0165 se sna\u017E\u00ED dok\u00E1zat, \u017Ee (1)tzv. rovn\u00E1 da\u0148 neznamen\u00E1 ve sv\u00E9m d\u016Fsledku pro jednotliv\u00E9 poplatn\u00EDky stejnou procentn\u00ED da\u0148ovou povinnost (efektivn\u00ED sazbu dan\u011B) a p\u0159i existenci slevy na dani je dan\u00ED progresivn\u00ED, a (2) tzv. ekologick\u00E9 dan\u011B nemaj\u00ED p\u0159\u00EDli\u0161 teoretick\u00FDch aspekt\u016F dan\u00ED k\u00A0ochran\u011B \u017Eivotn\u00EDho prost\u0159ed\u00ED, ale bl\u00ED\u017E\u00ED se svoj\u00ED konstrukc\u00ED k ?standardn\u00EDm? akc\u00EDz\u016Fm."@cs . "V\u00A0souvislosti se z\u00E1konem \u010D. 261/2007 Sb., o stabilizaci ve\u0159ejn\u00FDch rozpo\u010Dt\u016F, kter\u00FD m\u011Bl\u00A0rozs\u00E1hl\u00FD dopad do da\u0148ov\u00E9 soustavy \u010Cesk\u00E9 republiky, se za\u010Daly b\u011B\u017En\u011B u\u017E\u00EDvat pojmy ?rovn\u00E1 da\u0148? a ?ekologick\u00E9 dan\u011B?. Autor p\u0159\u00EDsp\u011Bvku se sna\u017E\u00ED pouk\u00E1zat na jejich nep\u0159esnost a mnohdy zav\u00E1d\u011Bj\u00EDc\u00ED charakter. Sta\u0165 se sna\u017E\u00ED dok\u00E1zat, \u017Ee (1)tzv. rovn\u00E1 da\u0148 neznamen\u00E1 ve sv\u00E9m d\u016Fsledku pro jednotliv\u00E9 poplatn\u00EDky stejnou procentn\u00ED da\u0148ovou povinnost (efektivn\u00ED sazbu dan\u011B) a p\u0159i existenci slevy na dani je dan\u00ED progresivn\u00ED, a (2) tzv. ekologick\u00E9 dan\u011B nemaj\u00ED p\u0159\u00EDli\u0161 teoretick\u00FDch aspekt\u016F dan\u00ED k\u00A0ochran\u011B \u017Eivotn\u00EDho prost\u0159ed\u00ED, ale bl\u00ED\u017E\u00ED se svoj\u00ED konstrukc\u00ED k ?standardn\u00EDm? akc\u00EDz\u016Fm." . "Definitions of Tax; Flat Tax; Ecological Taxes"@en . . . . "Theoretical and Practical Aspects of Public Finance" . . "1"^^ . . "RIV/61989100:27510/08:00018594" . "27510" . "1"^^ . "[9C3AC15A3273]" . . "N\u011Bkter\u00E9 pozn\u00E1mky k vypov\u00EDdac\u00ED schponosti pojm\u016F %22rovn\u00E1 da\u0148%22 a %22ekologick\u00E9 dan\u011B%22"@cs . "Some Notes to the Predicative Ability of the %22Flat Tax%22 and %22Ecological Taxes%22 Definitions"@en . "RIV/61989100:27510/08:00018594!RIV09-GA0-27510___" .