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Fiscal illusion and its classification
In both foreign and domestic literature the expression fiscal illusion of fiscal illusion which appear to be insufficient considering the implication of fiscal illusion on public budgets. For this...
AH - Ekonomie
- 2012 •
- D •
- Link
Rok uplatnění
D - Stať ve sborníku
Výsledek na webu
Fiscal illusion and tax canon defined by Adam Smith
This paper is focused on the issue of fiscal (tax) illusion, where after a brief views on the genesis of its existence it is investigated whether the elements of the fiscal (tax) illusions are already contained in ...
AH - Ekonomie
- 2009 •
- D
Rok uplatnění
D - Stať ve sborníku
Are Fiscal Illusions Real or Are They Just an Illusion? A Review of Contemporary State of Art
The paper addresses some difficulties in designing empirical research aiming to obtain an evidence of a real existence of Fiscal Illusions ? the concept well known) of fiscal illusion in the real world. The results...
AH - Ekonomie
- 2015 •
- D
Rok uplatnění
D - Stať ve sborníku
New Fiscal Illusions?
Not only fiscal systems still contain a number of institutions that may have significant effects in terms of creating an illusion, but there arise entirely new ones. They may cause a hypertrophy of continuing state intervention in t...
AE - Řízení, správa a administrativa
- 2011 •
- C
Rok uplatnění
C - Kapitola v odborné knize
Volatility of Czech Tax System: A Time Dimension of Tax Illusion
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. The...
AH - Ekonomie
- 2014 •
- D
Rok uplatnění
D - Stať ve sborníku
Preparation of the Czech Republic for the Adoption of the euro: Confrontation of Interests, Plans and Illusions
Basic themes of document: integration; euro; Eurozone; Maastricht criteria; fiscal policy; public budget; general government deficit; public debt; interest groups......
AH - Ekonomie
- 2006 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Where is My Money? New Findings in Fiscal Psychology
. The conclusion points out that the tax non-salience contributes to fiscal illusion...
AH - Ekonomie
- 2015 •
- Jx •
- Link
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Výsledek na webu
Fragmentation of the Czech Tax System as a Source of Tax Illusion
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...
AH - Ekonomie
- 2012 •
- D
Rok uplatnění
D - Stať ve sborníku
Transparency of program financing
At the age, typical by persistent rising of national debts, government executive are looking for the ways to offer the problem solving illusion to their voters. This article focuses on an analysis one of the modern instruments of public expe...
AH - Ekonomie
- 2008 •
- D
Rok uplatnění
D - Stať ve sborníku
Czech supplementary pension savings: an example of government failure, rent seeking and fiscal illusion
"Pension insurance with state contribution" was founded in 1994 as a state-sponsored system of private pension schemes; Czech was one of the first post-communist countries, where the system of this kind developed. Should be an "insurance" lawful "pen...
AH - Ekonomie
- 2015 •
- D
Rok uplatnění
D - Stať ve sborníku
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