Home > Search Results: KNĚŽÍČKOVÁ, Simona
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Excise taxes in the tax system of the Czech Republic
 KNĚŽÍČKOVÁ, Simona
The term 'tax' means a mandatory and statutory payment that flows into the public budget which is non-refundable, non-equivalent and ineffective. The taxes with the matter of consumption are classified as indirect taxes. The tax is applied indirectly to the seller who pays the taxes. The seller adds the tax to the price of a product which means that the tax is transferred to the consumer who becomes a taxpayer that pays them indirectly. The indirect taxes are divided into two sections - general and selective taxes. The consumption tax belongs to the group of selective taxes. Taxes are regulated by the state which determines the subject of taxes, the tax rate and the obligation to declare and pay the taxes. The basic task of consumption taxes is to tax product that are harmful to the environment or human health. The products are mineral oil, alcohol, beer, wine and intermediate goods and tobacco products. The rate of consumption tax is determined according to the degree of harmfulness of the product and it determines the tax rate that is included in the selling price of the product.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English