. "International journal of economics and statistics" . "RIV/62690094:18450/13:50001984!RIV14-MSM-18450___" . . . . . "Tax Equity and Tax Literacy as Causality of Tax Incidence"@en . . "Kov\u00E1rn\u00EDk, Jaroslav" . "This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. The factors influencing the opinions on the tax system equity are important for the analysis of the impacts of taxes on the taxpayer. The analysis is based on the quantitative measurement through the tax collection and efficiency of this collection into the state budget. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, Faculty of Informatics and Management, University of Hradec Kr\u00E1lov\u00E9, called \u201CThe Causalities of Tax Incidence\u201D. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants."@en . . "2" . . "This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. The factors influencing the opinions on the tax system equity are important for the analysis of the impacts of taxes on the taxpayer. The analysis is based on the quantitative measurement through the tax collection and efficiency of this collection into the state budget. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, Faculty of Informatics and Management, University of Hradec Kr\u00E1lov\u00E9, called \u201CThe Causalities of Tax Incidence\u201D. The aim of this project is to identify the key factors of tax incidence and their scope according the different groups of inhabitants." . . "18450" . "[2FA0A523D114]" . . "RIV/62690094:18450/13:50001984" . "2"^^ . "9"^^ . . "Tax Equity and Tax Literacy as Causality of Tax Incidence"@en . "2309-0685" . . "tax; fair taxation; equity of taxation; effectiveness of taxation"@en . . "Tax Equity and Tax Literacy as Causality of Tax Incidence" . "Tax Equity and Tax Literacy as Causality of Tax Incidence" . "2"^^ . "1" . . . . "Hamplov\u00E1, Eva" . "S" . . "109857" . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" .