POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00083884" target="_blank" >RIV/00216224:14560/14:00083884 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW

Popis výsledku v původním jazyce

The aim of the paper is to evaluate the possibilities of dynamic modelling in the area of tax law and formulate questions, the answers to which are necessary to construct an appropriate model of the legislative process within the system of financial law,specifically the tax law. The methodology of dynamic modelling allows us to express the hidden relationships that cannot be observed directly, but can be derived in keeping with the observed data. If we extend the DSGE model by an implemented decision function of legislators and decision-makers in the administration of the social system, then this implementation is indirectly incorporated into decision rules of households and companies. Any changes to the system set-up are therefore reflected in the changes in the behaviour of the system's entities, making the resulting behaviour of the system a credible description of reality. This paper thus makes the basis for further empirical estimations.

Název v anglickém jazyce

POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW

Popis výsledku anglicky

The aim of the paper is to evaluate the possibilities of dynamic modelling in the area of tax law and formulate questions, the answers to which are necessary to construct an appropriate model of the legislative process within the system of financial law,specifically the tax law. The methodology of dynamic modelling allows us to express the hidden relationships that cannot be observed directly, but can be derived in keeping with the observed data. If we extend the DSGE model by an implemented decision function of legislators and decision-makers in the administration of the social system, then this implementation is indirectly incorporated into decision rules of households and companies. Any changes to the system set-up are therefore reflected in the changes in the behaviour of the system's entities, making the resulting behaviour of the system a credible description of reality. This paper thus makes the basis for further empirical estimations.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

TAXES IN THE WORLD: 4TH INTERNATIONAL SCIENTIFIC CONFERENCE

ISBN

9788090540507

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

103-115

Název nakladatele

EUROPEAN ASSOC COMENIUS-EACO

Místo vydání

BRNO

Místo konání akce

Vienna, AUSTRIA

Datum konání akce

11. 12. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000358899700011