Tax Policy Reform Under The Contemporary Economic Conditions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F20%3AN0000009" target="_blank" >RIV/25840886:_____/20: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
Tax Policy Reform Under The Contemporary Economic Conditions
Original language description
The aim of this article is to evaluate the tax effects of the transition to Industry 4.0 and to find out whether the tax mix is optimally prepared for these –now alsoin connection with the pandemic –accelerating changes. For this purpose, the dynamic stochastic general equilibrium model (DSGE) with the shadow economy isused, adjusted to consider the real tax mix in the Czech Republic and similar countries. Based on our results, we recommend in particular i) to subject the revenues from the social security and health care insurance system to a deeper review and to link it directly to other revenues of the tax mix, if necessary, ii) to further review the approach to the ratio of the direct and the indirect tax and, if necessary, to particularly review the proportion of the tax burden of corporations and the tax burden through VAT. It also seems appropriate iii) to review the tax mix in general and, in addition to the already announced cancellation of real estate transfer tax, to open adiscussion on digital tax or robot tax, as an alternative to the simulated changes in the tax mix structure.
Czech name
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Czech description
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Publication year
2020
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
ISBN
978-80-87291-27-6
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
10
Pages from-to
184-193
Publisher name
Vysoká škola PRIGO, z.ú.
Place of publication
Ostrava
Event location
Trojanovice
Event date
Jan 1, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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