Tax Burden: What Is the Role of Tax Uncertainty?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00101011" target="_blank" >RIV/00216224:14560/17:00101011 - 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
Tax Burden: What Is the Role of Tax Uncertainty?
Original language description
The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
<a href="/en/project/GA17-26705S" target="_blank" >GA17-26705S: Impact of changes in tax legislation on efficiency and equity in the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 7th EACO International Scientific Conference
ISBN
9788090540538
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
85-92
Publisher name
European Association Comenius - EACO
Place of publication
Split
Event location
Split
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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