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Issues of tax burden measuring using tax quota

Author

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  • Kveta Kubatova

    () (University of Finance and Administration, Prague University of Economics, Prague)

Abstract

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.

Suggested Citation

  • Kveta Kubatova, 2009. "Issues of tax burden measuring using tax quota," ACTA VSFS, University of Finance and Administration, vol. 3(2), pages 106-115.
  • Handle: RePEc:prf:journl:v:3:y:2009:i:1:p:106-115
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    File URL: http://www.vsfs.cz/periodika/acta-2009-02.pdf
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    References listed on IDEAS

    as
    1. Frederic S. Mishkin, 2007. "Will monetary policy become more of a science?," Finance and Economics Discussion Series 2007-44, Board of Governors of the Federal Reserve System (U.S.).
    2. William R. White, 2006. "Is price stability enough?," BIS Working Papers 205, Bank for International Settlements.
    3. Claudio Borio & William R. White, 2003. "Whither monetary and financial stability : the implications of evolving policy regimes," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 131-211.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    tax quota; tax expenditures; government regulations; tax quota metodology;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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