The Influence of Political-Business Cycle on Individual Income Tax in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909053" target="_blank" >RIV/62156489:43110/15:43909053 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
The Influence of Political-Business Cycle on Individual Income Tax in the Czech Republic
Original language description
The paper deals with the issue of effect of political-business cycle on the individual income tax policy setting in the Czech Republic in the time period 1993-2013. The individual income tax is represented by the employment income and the income from self-employed tax-payers. In the research the indicator of total tax collection and tax liability as a percentage of GDP were used. It was found that there were no significant changes in average values of these indicators prior and in election years in bothcases. On the other hand, inpost-election year the fulfilling pre-election promises of politicians were not confirmed, conversely in case of employment income the increase of analyzed indicators were identified.
Czech name
—
Czech description
—
Classification
Type
O - Miscellaneous
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů