Legal Uncertainty in Taxation and Social Security Constributions and Its Impact on Labour Supply

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F17%3AN0000009" target="_blank" >RIV/25840886:_____/17:N0000009 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Legal Uncertainty in Taxation and Social Security Constributions and Its Impact on Labour Supply
Original language description
The objective of this paper is to evaluate the influence of legal uncertainty in the area of taxation and social security contributions on the labour supply in the Czech Republic. It is based on DSGE modelling and impulse-response functions analysis. The negative impact of all types of taxes within the tax mix in the Czech Republic was confirmed and in all cases, the labour supply deflects from the official to the shadow economy. Increasing legal uncertainty in the fiscal area has therefore a very negative effect not only for direct but also for indirect taxes, and this legal uncertainty stimulates economic agents to behave lawlessly in all observed areas.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 7th EACO International Scientific Conference
ISBN
978-80-905405-3-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
63-73
Publisher name
European Association Comenius
Place of publication
Ostrava
Event location
Split
Event date
Dec 7, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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