J 2008

Tax mix impact on the growing differencies between the tax quota of the Czech Republic and Slovakia

KUBÁTOVÁ, Květa

Basic 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

AR 2008/2009, odborný časopis, recenzovaný časopis

Tags

Reviewed
Changed: 24/7/2012 14:23, Bc. Barbora Vandová

Abstract

ORIG CZ

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.
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