2008
Tax mix impact on the growing differencies between the tax quota of the Czech Republic and Slovakia
KUBÁTOVÁ, KvětaBasic information
Original name
Tax mix impact on the growing differencies between the tax quota of the Czech Republic and Slovakia
Name in Czech
Vliv daňového mixu na rostoucí rozdíly mezi daňovou kvótou Česka a Slovenska
Authors
KUBÁTOVÁ, Květa
Edition
ACTA VŠFS, Praha, Vysoká škola finanční a správní, o.p.s. 2008, 1802-792X
Other information
Language
English
Type of outcome
Article in a journal
Field of Study
50200 5.2 Economics and Business
Country of publisher
Czech Republic
Confidentiality degree
is not subject to a state or trade secret
Organization unit
University of Finance and Administration
Keywords (in Czech)
daňová kvóta; daňový mix; daně na Slovensku; daně v České republice
Keywords in English
tax quota; tax mix; taxes in Slovakia; taxes in the Czech Republic
Tags
Reviewed
Changed: 24/7/2012 14:23, Bc. Barbora Vandová
V originále
tax quota, tax mix, taxes in Slovakia, taxes in the Czech Republic
In Czech
Two new states, the Czech Republic and Slovakia, came into existence upon the division of one country in 1993, and these states implemented a new tax system in the same year. The tax system was legalized in 1992 and that is why the taxes of the two states were originally almost identical. However, many amendments of tax laws took place as soon as in 1993 and gradually, in spite of the tax harmonization process of the EU, the gap between the tax systems of the Czech Republic and Slovakia has widened. The paper aims at analyzing the growing differences in tax revenues (or in the tax burden of the two economies) and at finding out which taxes contribute the most to the growing differences. The method of breaking down the difference between the quotas to items - individual taxes - according to the classification used by Eurostat has been selected.
