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
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DOI - Digital Object Identifier
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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
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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
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
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e-ISSN
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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
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