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
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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
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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
50201 - Economic Theory
Result continuities
Project
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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
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