The influence of political-business cycle on individual income tax in the Czech Republic

Result code in IS VaVaI

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Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The influence of political-business cycle on individual income tax in the Czech Republic

Original language description

The paper deals with the issue of effect of political-business cycle on the individual income tax policy setting in the Czech Republic in the time period 1993-2013. The individual income tax is represented by the employment income and the income from self-employed tax-payers. In the research the indicator of total tax collection and tax liability as a percentage of GDP were used. It was found that there were no significant changes in average values of these indicators prior and in election years in bothcases. On the other hand, in post-election year the fulfilling pre-election promises of politicians were not confirmed, conversely in case of employment income the increase of analyzed indicators were identified.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

PEFNet Abstracts

ISBN

978-80-7509-362-2

ISSN

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e-ISSN

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Number of pages

1

Pages from-to

21

Publisher name

Nakladatelství Oeconomica

Place of publication

Praha

Event location

Praha

Event date

Jan 1, 2015

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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