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Measuring Tax Uncertainty in Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00112202" target="_blank" >RIV/00216224:14560/19:00112202 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-345-358.pdf" target="_blank" >http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-345-358.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    slovinština

  • Original language name

    Measuring Tax Uncertainty in Czech Republic

  • Original language description

    Tax policy could be a huge impact on the real economy. There have been several studies that focus on its impact on economic growth. Most economists believe that the effect of taxes is negative. There is a strong reason to assume that the more uncertain the tax system the smaller the economic growth. However, the big question is, how to measure the tax uncertainty? There is no simple methodical procedure of the measurement. Hence the main aim of the paper is to propose a method to measure the tax uncertainty. We look at the problem from a legal perspective. Our focus is on the Czech Republic from 2004 to 2016. We follow changes of the tax acts. We sum all sections changes within the particular tax act in particular year. Then we use WTI weights to construct a weighted average of tax acts changes. This proposed approach is simple and gives us good insight. From the analyse of the tax uncertainty in the Czech Republic, it stems that it is declining over the examined time.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2019

  • 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 International Scientific Conference ECONOMIC AND SOCIAL POLICY: Economic and Social Challenges for European Economy

  • ISBN

    9788087291252

  • ISSN

    2571-1776

  • e-ISSN

    2694-796X

  • Number of pages

    14

  • Pages from-to

    333-346

  • Publisher name

    Vysoká škola PRIGO

  • Place of publication

    Ostrava

  • Event location

    Čeladná

  • Event date

    Sep 3, 2019

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article