Article(electronic)#12013
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Article(print)#22012
Dane Z Prijmu Versus Dan Z Pridane Hodnoty v Male Otevrene Ekonomice
In: Politická ekonomie: teorie, modelování, aplikace, Volume 60, Issue 1
ISSN: 0032-3233
In this paper we are presenting an analysis of shift of tax burden from income onto consumption. The analyzed consumption tax is value added tax, while destination principle is applied. The result of analysis is finding that the contemporary tax policy in the Czech Republic is suboptimal from the point of view of tax burden distribution between production factors and consumption. Theoretical findings are confirmed by analysis of data from European countries. Every percentage above the EU27 average of consumption taxes share on total tax quota results into increase of GDP growth by 0,04% to 0,05% p.a. The Czech political "elite" determines the fiscal policy to be popular and recent surveys confirmed Czechs. Adapted from the source document.
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Article(electronic)#42010
Can Profit-Shifting be Resolved by Penalization?
In: European Financial and Accounting Journal, Volume 5, Issue 3-4, p. 56-74
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Article(electronic)#52009
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
In: European Financial and Accounting Journal, Volume 5, Issue 1, p. 28-50
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