Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A87137" target="_blank" >RIV/60460709:41110/21:87137 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/13/16/8966/htm" target="_blank" >https://www.mdpi.com/2071-1050/13/16/8966/htm</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su13168966" target="_blank" >10.3390/su13168966</a>

Result language

angličtina

Original language name

Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic

Original language description

In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introduced in the aftermath of the financial crisis of 2009, is still levied. This paper studies the tax compliance of different income groups in the presence of solidarity tax. Most existing studies suggest declining tax compliance with income, though others found the opposite. This paper argues that the association of tax compliance with income is more complex. This paper assesses tax compliance as related to income in a continuous setting and by comparing income groups employing a large sample from the Czech Republic. Methodologically we rely on ANOVA analyses with post-hoc tests, correlations, and ordinal regressions. We find that the associations of income and tax compliance of linear, quadratic, shift position, and slope were not statistically significant

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50202 - Applied Economics, Econometrics

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2021

Confidentiality

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

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

2071-1050

Volume of the periodical

13

Issue of the periodical within the volume

16

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

16

Pages from-to

1-16

UT code for WoS article

000689956300001

EID of the result in the Scopus database

2-s2.0-85112566819