Informační systém VŠFS
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, vol. 2008, No 2, p. 189-196. ISSN 1802-792X.
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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
Original 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 by Changed by: Bc. Barbora Vandová, učo 25116. Changed: 24. 7. 2012 14:23.
Abstract
tax quota, tax mix, taxes in Slovakia, taxes in the Czech Republic
Abstract (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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