Issues of tax burden measuring using tax quota
In spite of the existence of internationally applied tax quota calculation methodologies there are certain factors which can cause incomparability of the tax quota indicator among countries, and at some circumstances even within a country in time. The inconsistencies in the reported tax quotas are negligible sometimes but in some cases they are likely to be very significant. The inconsistencies in tax quotas due to methodical inaccuracies can, at certain circumstances, be expected to represent a difference on the order of percent points or even tens of percent points. This paper is intended to analyse the main causes of the imperfect comparability of tax quotas and their quantitative impacts. The method applied to this end was the comparative analysis of various techniques used to measure the tax quotas and factors determining the quota level.
Volume (Year): 3 (2009)
Issue (Month): 2 ()
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