| Szerző dc.contributor.author | Eva Tomášková | |
| Elérhetőség dátuma dc.date.accessioned | 2020-07-28T09:23:22Z | |
| Rendelkezésre állás dátuma dc.date.available | 2020-07-28T09:23:22Z | |
| Kiadás dc.date.issued | 2019 | |
| Issn dc.identifier.issn | 2498-6275 | |
| Uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/15843 | |
| Kivonat dc.description.abstract | This paper deals with the efficiency of tax collection in the Czech Republic. The first part of this paper describes theoretical approaches to efficiency of taxes. Considering the aim of the article, there are no mathematical models of efficiency presented. The second part introduces efficiency from the point of view of law. The next part involves the application of efficiency of tax collection, especially how to measure efficiency and the main barriers for its establishment in the Czech Republic. The last part of the paper offers the summing up of gained knowledge. The aim of this paper is to detect if the current approach to tax collection contributes to higher efficiency. | hu_HU |
| Nyelv dc.language.iso | en | hu_HU |
| Kiadó dc.publisher | Ludovika Egyetemi Kiadó | hu_HU |
| Kulcsszó dc.subject | qualitative efficiency | hu_HU |
| Kulcsszó dc.subject | quantitative efficiency | hu_HU |
| Kulcsszó dc.subject | tax collection | hu_HU |
| Kulcsszó dc.subject | tax evasions | hu_HU |
| Kulcsszó dc.subject | tax rate | hu_HU |
| Cím dc.title | The Efficiency of Tax Collection in the Czech Republic | hu_HU |
| Típus dc.type | Folyóiratcikk | hu_HU |
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