"This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice)." . "P(GA402/08/0763)" . "Neuveden" . . "World Tax Index - WTI" . "This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions and value added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in terms of the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterion of justice)."@en . . . . "108"^^ . "2"^^ . "Kotl\u00E1n, Igor" . "2"^^ . "[C6BFC748468F]" . "298984" . "RIV/61989100:27510/10:86075536" . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . "RIV/61989100:27510/10:86075536!RIV11-GA0-27510___" . "Ka\u0161tan, Milan" . . . "27510" . . . . . "World Tax Index - WTI"@en . "World Tax Index, Taxation, Expert Opinion"@en . . "108"^^ . . "World Tax Index - WTI" . . . "978-80-248-2350-8" . . . "Ostrava" . "World Tax Index - WTI"@en . "World Tax Index - WTI" .