Legal Tax Uncertainty in Case of Social Security Contributions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F19%3AN0000026" target="_blank" >RIV/25840886:_____/19:N0000026 - 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 Tax Uncertainty in Case of Social Security Contributions
Original language description
In the Czech Republic, social security contributions make a significant part of overall taxation and if we assume that they affect negatively economic growth, as shown by many empirical studies, they seem one of the most problematic parts of labour taxation. It also comes from our previous studies that not only the level of taxation, but also legal tax uncertainty may be seen as problematic when considering possible effects on behaviour of economic agents. Thus, the aim of this paper is to sum up and discuss our results so far in the field of legal tax uncertainty concerning the social security contributions, and to outline possibilities for the future development of our research in sense of its effects on economic growth. We present our indicator of legal tax uncertainty at first and then we present the results and values of the tax uncertainty indicator regarding social security contributions for the Czech Republic in 1993-2016. We show that especially in the periods following economic recovery within the business cycles, the uncertainty is high and is possible to cause distortions in the behaviour of agents.
Czech name
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Czech description
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Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the International Scientific Conference ECONOMIC AND SOCIAL POLICY: Economic and Social Challenges for European Economy
ISBN
978-80-87291-25-2
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
8
Pages from-to
303-310
Publisher name
Vysoká škola PRIGO, z.ú.
Place of publication
Ostrava
Event location
Čeladná
Event date
Jan 1, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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