Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00107500" target="_blank" >RIV/00216224:14560/19:00107500 - isvavai.cz</a>

Alternative codes found

RIV/25840886:_____/19:N0000008

Result on the web

<a href="https://polek.vse.cz/pdfs/pol/2019/04/02.pdf" target="_blank" >https://polek.vse.cz/pdfs/pol/2019/04/02.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.polek.1246" target="_blank" >10.18267/j.polek.1246</a>

Result language

čeština

Original language name

Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice

Original language description

This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislation. This indicator, together with other important factors, is incorporated into the tax system model and its links and influence on the behaviour of economic actors are examined. The aim of the article is to evaluate the impact of legal uncertainty in taxation on the labour supply in the Czech Republic. From a methodological point of view, DSGE modelling and quarterly data for the period 2002-2016 are used. The main conclusion of the study is the confirmation of the negative impact of uncertainty on all examined taxes. At the same time, in all the cases, a shift from the official to the shadow economy occurs.

Czech name

Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice

Czech description

This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislation. This indicator, together with other important factors, is incorporated into the tax system model and its links and influence on the behaviour of economic actors are examined. The aim of the article is to evaluate the impact of legal uncertainty in taxation on the labour supply in the Czech Republic. From a methodological point of view, DSGE modelling and quarterly data for the period 2002-2016 are used. The main conclusion of the study is the confirmation of the negative impact of uncertainty on all examined taxes. At the same time, in all the cases, a shift from the official to the shadow economy occurs.

Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50202 - Applied Economics, Econometrics

Project

Result was created during the realization of more than one project. More information in the Projects tab.

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2019

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Politická ekonomie

ISSN

0032-3233

e-ISSN

—

Volume of the periodical

67

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

371-384

UT code for WoS article

000486637200002

EID of the result in the Scopus database

2-s2.0-85076445865