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Volatility of Czech Tax System: A Time Dimension of Tax Illusion

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86092214" target="_blank" >RIV/61989100:27510/14:86092214 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Volatility of Czech Tax System: A Time Dimension of Tax Illusion

  • Original language description

    This paper is focused on a factor which has been usually omitted in the literature. We argue that not only the current situation, levels of economic variables and legal and political situation determine the intensity of the tax illusion. There?s also thedynamics of the whole system, which affects the taxpayers? ability to understand it. Using the volatility of Czech personal income tax legislation as an example, it is concluded that the changes of tax system parameters can contribute to the intensity of tax illusion at least the same way as the parameter levels themselves.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

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

    2014

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Managing and Modeling of Financial Risks : 7th international scientific conference : proceedings : 8th-9th September 2014, Ostrava, Czech Republic. [Part I-III]

  • ISBN

    978-80-248-3631-7

  • ISSN

  • e-ISSN

  • Number of pages

    7

  • Pages from-to

    866-872

  • Publisher name

    VŠB-Technical University of Ostrava

  • Place of publication

    Ostrava

  • Event location

    Ostrava

  • Event date

    Sep 8, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article