Tax Canons and their Measures: Challenges for Future Research

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F18%3AN0000010" target="_blank" >RIV/25840886:_____/18:N0000010 - 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
Tax Canons and their Measures: Challenges for Future Research
Original language description
The aim of this paper is to sum up and discuss our results so far in the field of good tax system principles, measurement and consequences of changes of the degree of their fulfilment, and to outline possibilities for future research in these fields. The research has been based on the construction of our own unique indicators of fulfilment of good tax system principles in sense of Adam Smith’s tax canons. The results of our analyses indicate two important things. First, there exist statistically significant relationships between the indicators. However, the relationship is negative in some cases, which means that it may not be possible to reach all of the canons at the same time. Second, at least some of the indicators were confirmed to have statistically significant effects on behaviour of economic agents and thus must be considered when suggesting changes to tax system parameters (tax legislation). In our future research, we will analyse concrete links between particular tax canons and the degree of their fulfilment to find some kind of optimal mix of them for various types of countries that will cause the lowest degree of unwanted distortions and inefficiencies in the economies.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conferecne Proceedings International Scientific Conference Economic and Social Policy
ISBN
978-80-87291-24-5
ISSN
2571-1776
e-ISSN
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Number of pages
12
Pages from-to
195-206
Publisher name
Vysoká škola sociálně správní
Place of publication
Ostrava
Event location
Čeladná, Czech Republic
Event date
Sep 4, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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