{"product_id":"effective-tax-rate-measures-von-jana-kabrtova","title":"Effective Tax Rate Measures","description":"\u003cp\u003eStructure of tax systems of particular countries  across the world features with great complexity and  largely differ from one country to another.  Statutory tax rates are not a good measure of the  tax burden imposed by the tax nor are they a good  tool for comparing of different tax systems or  analysing the effects of changes in tax laws. To  gather all these information we need to construct  synthetic indicators as effective tax rates that are  the main subject of this work. The effective tax  rates can be calculated using several different  methods. The first part of this work describes and  summarizes these methods of computation of effective  tax rates and points its strengths and weaknesses.  The second part of the work is then bases on authors  own effective tax rate¿s computations and compares  effective tax rates in the Czech Republic with those  in Europe. The aim is to find out whether the final  tax burden in the Czech Republic is higher or lower  than in EU-15 countries. Moreover the effective tax  rates are compared to the statutory ones and the  features of Czech tax system are described.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783838364858\"\u003e\u003ch3\u003eSurvey of Methods, Computations and Comparison to Statutory Tax Rates in the Czech Republic\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783838364858","offer_id":39498888740957,"sku":"9783838364858","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/017fe19f-2264-4d4b-8994-c772358c5b7f.jpg?v=1757741602","url":"https:\/\/shop.autorenwelt.de\/products\/effective-tax-rate-measures-von-jana-kabrtova","provider":"Autorenwelt Shop","version":"1.0","type":"link"}