Czech Household Tax Burden Estimation
| Autor: | Lukáš Moravec, Gabriela Kukalová, Jakub Ječmínek, Luboš Žáček |
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| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 66, Iss 6, Pp 1557-1564 (2018) |
| Druh dokumentu: | article |
| ISSN: | 20186606 1211-8516 2464-8310 |
| DOI: | 10.11118/actaun201866061557 |
| Popis: | This paper solves the question of the Czech households’ tax burden and its trend during the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office data. The consumer basket structures, the median income, direct and indirect taxes rates were the parameters covered by the analyses. The weighted VAT tax rates were calculated for the consumer basket items valid for the year 2015. The year 2015 was used as the reference one for the rest of the period. The results show the estimated cumulative tax burden including direct and indirect taxation in 2015 and the previous years. The paper identified the changes and the trend of taxation level relating the Czech households. |
| Databáze: | Directory of Open Access Journals |
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