Czech Household Tax Burden Estimation
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 rat...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Mendel University Press
2018-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/66/6/1557/ |
| _version_ | 1818364098842198016 |
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| author | Lukáš Moravec Gabriela Kukalová Jakub Ječmínek Luboš Žáček |
| author_facet | Lukáš Moravec Gabriela Kukalová Jakub Ječmínek Luboš Žáček |
| author_sort | Lukáš Moravec |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T21:58:58Z |
| format | Article |
| id | doaj.art-b62519bccdcd46e1adb0c5e8c8d9eeef |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-13T21:58:58Z |
| publishDate | 2018-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-b62519bccdcd46e1adb0c5e8c8d9eeef2022-12-21T23:30:03ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102018-01-016661557156410.11118/actaun201866061557Czech Household Tax Burden EstimationLukáš Moravec0Gabriela Kukalová1Jakub Ječmínek2Luboš Žáček3Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech RepublicDepartment of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech RepublicDepartment of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech RepublicDepartment of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech RepublicThis 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.https://acta.mendelu.cz/66/6/1557/consumer baskettax mixtax burdenhouseholddirect taxesindirect taxes |
| spellingShingle | Lukáš Moravec Gabriela Kukalová Jakub Ječmínek Luboš Žáček Czech Household Tax Burden Estimation Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis consumer basket tax mix tax burden household direct taxes indirect taxes |
| title | Czech Household Tax Burden Estimation |
| title_full | Czech Household Tax Burden Estimation |
| title_fullStr | Czech Household Tax Burden Estimation |
| title_full_unstemmed | Czech Household Tax Burden Estimation |
| title_short | Czech Household Tax Burden Estimation |
| title_sort | czech household tax burden estimation |
| topic | consumer basket tax mix tax burden household direct taxes indirect taxes |
| url | https://acta.mendelu.cz/66/6/1557/ |
| work_keys_str_mv | AT lukasmoravec czechhouseholdtaxburdenestimation AT gabrielakukalova czechhouseholdtaxburdenestimation AT jakubjecminek czechhouseholdtaxburdenestimation AT luboszacek czechhouseholdtaxburdenestimation |