Podrobný výpis o publikaci

KUBÁTOVÁ, Květa. Tax mix impact on the growing differencies between the tax quota of the Czech Republic and Slovakia. ACTA VŠFS. Praha: Vysoká škola finanční a správní, o.p.s., 2008, roč. 2008, č. 2, s. 189-196. ISSN 1802-792X.

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Základní údaje
Originální název	Tax mix impact on the growing differencies between the tax quota of the Czech Republic and Slovakia
Název česky	Vliv daňového mixu na rostoucí rozdíly mezi daňovou kvótou Česka a Slovenska
Autoři	KUBÁTOVÁ, Květa.
Vydání	ACTA VŠFS, Praha, Vysoká škola finanční a správní, o.p.s. 2008, 1802-792X.

Další údaje
Originální jazyk	angličtina
Typ výsledku	Článek v odborném periodiku
Obor	50200 5.2 Economics and Business
Stát vydavatele	Česká republika
Utajení	není předmětem státního či obchodního tajemství
Organizační jednotka	Vysoká škola finanční a správní
Klíčová slova česky	daňová kvóta; daňový mix; daně na Slovensku; daně v České republice
Klíčová slova anglicky	tax quota; tax mix; taxes in Slovakia; taxes in the Czech Republic
Štítky	AR 2008/2009, odborný časopis, recenzovaný časopis
Příznaky	Recenzováno
Změnil	Změnila: Bc. Barbora Vandová, učo 25116. Změněno: 24. 7. 2012 14:23.

Anotace
tax quota, tax mix, taxes in Slovakia, taxes in the Czech Republic

Anotace česky
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.

Anotace česky

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.