Tax System Fragmentation in V4 Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86087957" target="_blank" >RIV/61989100:27510/13:86087957 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax System Fragmentation in V4 Countries
Original language description
The complexity of a tax system in any country can be one of possible sources of so called tax illusion. If such illusion is present, the economic agents are not able to fully understand their tax liabilities. It is assumed that the more fragmented the tax system is, the more it is complex and more difficult for the agents to perceive the real value of taxation correctly. Using the Herfindahl ? Hirschman index, we analyze the development of tax systems fragmentation in V4 countries for 1995 ? 2011 period. It is argued that the same years can be observed, when there were significant changes in systems? fragmentation happened. Those are especially 1999, when the significant changes in taxes or social security systems were realized, the 2004, when all countries joined the EU, and 2008, where there were more tax reforms and where the economic crisis also affected the results.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Research team for modelling of economic and financial processes at VSB-TU Ostrava</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Financial Management of Firms and Financial Institutions : 9th international scientific conference : 9th - 10th September 2013, Ostrava, Czech Republic : proceedings. [Part 1-3]
ISBN
978-80-248-3172-5
ISSN
2336-162X
e-ISSN
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Number of pages
7
Pages from-to
1066-1072
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 9, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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