ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F16%3AN0000049" target="_blank" >RIV/25619161:_____/16:N0000049 - isvavai.cz</a>
Result on the web
<a href="http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf" target="_blank" >http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015
Original language description
This contribution analyses the development of revenues generated by the state to the state budget through the personal income tax collection, depending on the development of employment growth and the development of the Czech economy. The analysis of trends in tax collections, employment and the gross domestic product are observed in the time series of eleven years in the period 2005 - 2015. Taxes on personal income are one of the most significant items which, in the context of income taxes account for a significant portion of the state revenues. In connection with the analysis of the personal income tax collections, the attention is paid to the tax burden, administrative heftiness and personal income tax rate development in the period of eleven years, influenced by direct debit. Source data are statistically processed. Applied method of linear regression and correlation analysis leads to a pivotal contribution to the outputs.
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
50600 - Political science
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Knowledge for Market Use 2016: Our Interconnected and Divided World
ISBN
978-80-87533-14-7
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
466-472
Publisher name
Societas Scientiarum Olomucensis II
Place of publication
Olomouc
Event location
Olomouc
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000389757500067