"RIV/62690094:18450/12:50000668" . "[17BCBAE268E3]" . . . . . . "18450" . . "Paris, France" . . . . "978-1-61804-138-8" . "176932" . . . "V" . "Jedli\u010Dka, Pavel" . "3"^^ . "Value Added Tax Position and Tax Burden in the Czech Republic" . . "3"^^ . . . . "World scientific and engineering academy and society" . "2012-12-02+01:00"^^ . . . "Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. Indirect taxes have different persons as payer and taxpayer that means one person is burdened by the tax (taxpayer), while the other person is paying this tax to the Tax Office. This article deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic."@en . . "6"^^ . . "H\u00E1jek, Ladislav" . "Value Added Tax Position and Tax Burden in the Czech Republic"@en . . "value added tax; tax system; tax; indirect tax; direct tax; Czech Republic"@en . "Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. Indirect taxes have different persons as payer and taxpayer that means one person is burdened by the tax (taxpayer), while the other person is paying this tax to the Tax Office. This article deals with value added tax as the most important indirect tax and its position in tax system of the Czech Republic." . "Value Added Tax Position and Tax Burden in the Czech Republic"@en . "Value Added Tax Position and Tax Burden in the Czech Republic" . . "Kov\u00E1rn\u00EDk, Jaroslav" . "RIV/62690094:18450/12:50000668!RIV13-MSM-18450___" . "Athens" . "Communication and management in technological innovation and academic globalization (COMATIA 2012)" .