Publication details

Vývoj daňové kvóty v ČR a její srovnání v rámci EU

Title in English Tax-to-GDP ratio evolvement in the Czech Republic and its comparison within EU
Authors

MARVAL Jindřich

Year of publication 2005
Type Article in Proceedings
Conference Sborník příspěvků z V. ročníku mezinárodní vědecké konference: Hospodářská politika nových členských zemí EU
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Public Finance; Taxes; Tax-to-GDP ratio; Social Contributions
Description Firstly the tax-to-GDP ratio (both with social contributions and without them) in the Czech Republic is examined in terms of its evolvement from 1996 to 2004. Special attention is dedicated to social contributions. Tax-to-GDP ratio both ratios as mentioned higher is compared with the rest of EU (that is 25 countries altogether). A year 2003 was taken for international comparison of the Czech Republic with the rest of EU. The results should explain us whether taxation in the Czech Republic is too high or not.
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