World Tax Index: Methodology for 2017

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00094031" target="_blank" >RIV/00216224:14560/16:00094031 - 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

World Tax Index: Methodology for 2017

Popis výsledku v původním jazyce

This paper presents new methodology for constructing the World Tax Index (WTI), an indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. The WTI is an overall multi-criteria index constructed by Kotlán and Machová (2012) as a combination of hard data weighted by soft data (QEO). The QEO were gathered through a questionnaire survey among tax specialists in academic sphere. We consider the weights of categories in WTI as latent variables that cannot be measured directly. The WTI for 2017 will be calculated using factor analysis (as it is common in social sciences) based on data gathered through an online questionnaire among tax specialists in academic, private and public sphere. The last section of the paper presents the first results of the pilot project held in the Czech Republic in 2016 to evaluate the proposed methodology.

Název v anglickém jazyce

World Tax Index: Methodology for 2017

Popis výsledku anglicky

This paper presents new methodology for constructing the World Tax Index (WTI), an indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. The WTI is an overall multi-criteria index constructed by Kotlán and Machová (2012) as a combination of hard data weighted by soft data (QEO). The QEO were gathered through a questionnaire survey among tax specialists in academic sphere. We consider the weights of categories in WTI as latent variables that cannot be measured directly. The WTI for 2017 will be calculated using factor analysis (as it is common in social sciences) based on data gathered through an online questionnaire among tax specialists in academic, private and public sphere. The last section of the paper presents the first results of the pilot project held in the Czech Republic in 2016 to evaluate the proposed methodology.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

6th International Scientific Conference TAXES IN THE WORLD

ISBN

9788090540521

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

77-87

Název nakladatele

Ostrava : European Association Comenius - EACO a VSEO

Místo vydání

Krakow

Místo konání akce

Krakow

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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