Fragmentation of the Czech Tax System as a Source of Tax Illusion

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084689" target="_blank" >RIV/61989100:27510/12:86084689 - 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
Fragmentation of the Czech Tax System as a Source of Tax Illusion
Original language description
Many studies, both theoretical and empirical, show that tax subjects are not able to fully recognize their tax liabilities. Such wrong perception of taxation, usually called the ?tax illusion?, can have several reasons. Low level of economic literacy, high costs of information or complexity of the tax system can be mentioned as examples. This paper is focused on the complicatedness of the Czech tax system and its development in the 2003 ? 2011period. Using the Herfindahl ? Hirschman Index, it is concluded that the level of fragmentation of the system is quite high. However, the index is increasing through the observed period, which means that the role of tax system complexity as a cause of the tax illusion is declining. There is also documented that the introduction of new taxes to the system (energy taxes in 2008), which (against the assumptions) doesn?t cause a significant drop of the HHI and an increase of the tax system complexity.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Řízení a modelování finančních rizik : sborník příspěvků z 6. mezinárodní vědecké konference : 10.-11. září 2012, Ostrava, Česká republika
ISBN
978-80-248-2835-0
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
534-539
Publisher name
VŠB - Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 10, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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