Comparing Personal Income Tax Gap in the Czech Republic and Slovakia

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F22%3A%230000863" target="_blank" >RIV/04274644:_____/22:#0000863 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.18267/j.polek.1341" target="_blank" >https://doi.org/10.18267/j.polek.1341</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.polek.1341" target="_blank" >10.18267/j.polek.1341</a>

Result language
angličtina
Original language name
Comparing Personal Income Tax Gap in the Czech Republic and Slovakia
Original language description
This paper deals with the personal income tax gap in the Czech Republic and Slovakia. One of its sections specifically addresses the relation between the tax gap and various forms of tax evasion concerning the personal income tax, subsequently setting them in the context of its calculation. The key implication of this paper is the estimation and comparison of the personal income tax gap between the Czech Republic and Slovakia using the income method, broken down into specific types of tax evasion, namely (i) unreported income subject to payroll taxes, (ii) misreported tax base by self-employed individuals (i.e., sole proprietors of unincorporated businesses), and (iii) hidden employment. In line with the existing academic literature, a greater magnitude of the tax gap was found for income reported by self-employed persons (i.e., sole proprietors of unincorporated businesses) than for persons with income from dependent activities (i.e., employment and similar legal concepts).
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50206 - Finance

Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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