POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00083884" target="_blank" >RIV/00216224:14560/14:00083884 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW
Original language description
The aim of the paper is to evaluate the possibilities of dynamic modelling in the area of tax law and formulate questions, the answers to which are necessary to construct an appropriate model of the legislative process within the system of financial law,specifically the tax law. The methodology of dynamic modelling allows us to express the hidden relationships that cannot be observed directly, but can be derived in keeping with the observed data. If we extend the DSGE model by an implemented decision function of legislators and decision-makers in the administration of the social system, then this implementation is indirectly incorporated into decision rules of households and companies. Any changes to the system set-up are therefore reflected in the changes in the behaviour of the system's entities, making the resulting behaviour of the system a credible description of reality. This paper thus makes the basis for further empirical estimations.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
TAXES IN THE WORLD: 4TH INTERNATIONAL SCIENTIFIC CONFERENCE
ISBN
9788090540507
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
103-115
Publisher name
EUROPEAN ASSOC COMENIUS-EACO
Place of publication
BRNO
Event location
Vienna, AUSTRIA
Event date
Dec 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000358899700011