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Returns of education in the Czech Republic

Klazar, Stanislav; Sedmihradský, Milan; Vančurová, Alena - In: International tax and public finance 8 (2001) 4, pp. 609-620

Persistent link: https://www.econbiz.de/10001601457

Harmonisation of corporate taxation within EU

Sedmihradský, Milan - In: Teoretické a praktické aspekty veřejných financí (1999), pp. 405-416

Persistent link: https://www.econbiz.de/10001635631

Daň z příjm°u jednotlivc°u jako součást sociální politiky a faktor ovlivňující chování domácností

Vančurová, Alena - In: Teoretické a praktické aspekty veřejných financí (1999), pp. 467-472

Persistent link: https://www.econbiz.de/10001635658

Behavioral consequences of optimal tax structure : empirical analysis

Klazar, Stanislav - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 51-63

The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” effects of citizen. The effects predict the citizens will prefer hidden taxes to direct...

Persistent link: https://www.econbiz.de/10011459548

Estimation of a tax gap in the personal income tax by means of national accounts

Finardi, Savina; Vančurová, Alena - In: European financial and accounting journal : EFAJ 9 (2014) 2, pp. 66-78

The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The...

Persistent link: https://www.econbiz.de/10011460531