Tax Burden: What Is the Role of Tax Uncertainty?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F17%3A00101011" target="_blank" >RIV/00216224:14560/17:00101011 - 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

Tax Burden: What Is the Role of Tax Uncertainty?

Popis výsledku v původním jazyce

The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation.

Název v anglickém jazyce

Tax Burden: What Is the Role of Tax Uncertainty?

Popis výsledku anglicky

The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

<a href="/cs/project/GA17-26705S" target="_blank" >GA17-26705S: Dopady změn v daňové legislativě na efektivnost a spravedlnost v České republice</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 7th EACO International Scientific Conference

ISBN

9788090540538

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

85-92

Název nakladatele

European Association Comenius - EACO

Místo vydání

Split

Místo konání akce

Split

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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