. "Comparison of Effects of the Value Added Tax and Direct Taxes"@en . . "Kov\u00E1\u0159ov\u00E1, Anna" . . . "RIV/61989100:27510/10:86076665!RIV11-MSM-27510___" . "tax burden; tax system; direct taxes; indirect taxes; value added tax"@en . . . "V\u0160B - TU Ostrava, Ekonomick\u00E1 fakulta" . "Paper deals with the issue of specific impacts of the value added tax as a general indirect consumption tax and the income tax as a representative of direct taxes on the tax system. It follows the main characteristics of the named taxes and introduces the differences of their influence within the tax system both on the taxpayer (or taxable person) and the system as a whole. It shows the effects of these taxes within the frame of basic principles of the tax theory - the principles of equity and fairness."@en . . . "[0AECBFC51615]" . "6"^^ . "Srovn\u00E1n\u00ED \u00FA\u010Dink\u016F dan\u011B z p\u0159idan\u00E9 hodnoty a p\u0159\u00EDm\u00FDch dan\u00ED"@cs . . "2010-02-03+01:00"^^ . "978-80-248-2165-8" . "S" . "27510" . "P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159en na problematiku specifik vliv\u016F dan\u011B z p\u0159idan\u00E9 hodnoty jako\u017Eto v\u0161eobecn\u00E9 nep\u0159\u00EDm\u00E9 spot\u0159ebn\u00ED dan\u011B a d\u016Fchodov\u00E9 dan\u011B jako\u017Eto p\u0159edstavitele p\u0159\u00EDm\u00FDch dan\u00ED na da\u0148ov\u00FD syst\u00E9m. Sleduje z\u00E1kladn\u00ED charakteristiky uveden\u00FDch dan\u00ED a uv\u00E1d\u00ED odli\u0161nosti jejich p\u016Fsoben\u00ED v r\u00E1mci da\u0148ov\u00E9ho syst\u00E9mu, a to na jak na poplatn\u00EDka (\u010Di pl\u00E1tce) dan\u011B, tak na syst\u00E9m jako celek. Ukazuje \u00FA\u010Dinky t\u011Bchto dan\u00ED v r\u00E1mci z\u00E1kladn\u00EDch princip\u016F da\u0148ov\u00E9 teorie - principu rovnosti a spravedlnosti." . "RIV/61989100:27510/10:86076665" . . . "289515" . . . "Comparison of Effects of the Value Added Tax and Direct Taxes"@en . "Srovn\u00E1n\u00ED \u00FA\u010Dink\u016F dan\u011B z p\u0159idan\u00E9 hodnoty a p\u0159\u00EDm\u00FDch dan\u00ED"@cs . "Srovn\u00E1n\u00ED \u00FA\u010Dink\u016F dan\u011B z p\u0159idan\u00E9 hodnoty a p\u0159\u00EDm\u00FDch dan\u00ED" . "1"^^ . "P\u0159\u00EDsp\u011Bvek je zam\u011B\u0159en na problematiku specifik vliv\u016F dan\u011B z p\u0159idan\u00E9 hodnoty jako\u017Eto v\u0161eobecn\u00E9 nep\u0159\u00EDm\u00E9 spot\u0159ebn\u00ED dan\u011B a d\u016Fchodov\u00E9 dan\u011B jako\u017Eto p\u0159edstavitele p\u0159\u00EDm\u00FDch dan\u00ED na da\u0148ov\u00FD syst\u00E9m. Sleduje z\u00E1kladn\u00ED charakteristiky uveden\u00FDch dan\u00ED a uv\u00E1d\u00ED odli\u0161nosti jejich p\u016Fsoben\u00ED v r\u00E1mci da\u0148ov\u00E9ho syst\u00E9mu, a to na jak na poplatn\u00EDka (\u010Di pl\u00E1tce) dan\u011B, tak na syst\u00E9m jako celek. Ukazuje \u00FA\u010Dinky t\u011Bchto dan\u00ED v r\u00E1mci z\u00E1kladn\u00EDch princip\u016F da\u0148ov\u00E9 teorie - principu rovnosti a spravedlnosti."@cs . "Ostrava" . . "Ostrava" . "1"^^ . "CD of participants' paper from 12th International Conference MEKON 2010" . "Srovn\u00E1n\u00ED \u00FA\u010Dink\u016F dan\u011B z p\u0159idan\u00E9 hodnoty a p\u0159\u00EDm\u00FDch dan\u00ED" . . . .