Measuring Tax Uncertainty in Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00112202" target="_blank" >RIV/00216224:14560/19:00112202 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-345-358.pdf" target="_blank" >http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-345-358.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

slovinština

Název v původním jazyce

Measuring Tax Uncertainty in Czech Republic

Popis výsledku v původním jazyce

Tax policy could be a huge impact on the real economy. There have been several studies that focus on its impact on economic growth. Most economists believe that the effect of taxes is negative. There is a strong reason to assume that the more uncertain the tax system the smaller the economic growth. However, the big question is, how to measure the tax uncertainty? There is no simple methodical procedure of the measurement. Hence the main aim of the paper is to propose a method to measure the tax uncertainty. We look at the problem from a legal perspective. Our focus is on the Czech Republic from 2004 to 2016. We follow changes of the tax acts. We sum all sections changes within the particular tax act in particular year. Then we use WTI weights to construct a weighted average of tax acts changes. This proposed approach is simple and gives us good insight. From the analyse of the tax uncertainty in the Czech Republic, it stems that it is declining over the examined time.

Název v anglickém jazyce

Measuring Tax Uncertainty in Czech Republic

Popis výsledku anglicky

Tax policy could be a huge impact on the real economy. There have been several studies that focus on its impact on economic growth. Most economists believe that the effect of taxes is negative. There is a strong reason to assume that the more uncertain the tax system the smaller the economic growth. However, the big question is, how to measure the tax uncertainty? There is no simple methodical procedure of the measurement. Hence the main aim of the paper is to propose a method to measure the tax uncertainty. We look at the problem from a legal perspective. Our focus is on the Czech Republic from 2004 to 2016. We follow changes of the tax acts. We sum all sections changes within the particular tax act in particular year. Then we use WTI weights to construct a weighted average of tax acts changes. This proposed approach is simple and gives us good insight. From the analyse of the tax uncertainty in the Czech Republic, it stems that it is declining over the examined time.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Scientific Conference ECONOMIC AND SOCIAL POLICY: Economic and Social Challenges for European Economy

ISBN

9788087291252

ISSN

2571-1776

e-ISSN

2694-796X

Počet stran výsledku

14

Strana od-do

333-346

Název nakladatele

Vysoká škola PRIGO

Místo vydání

Ostrava

Místo konání akce

Čeladná

Datum konání akce

3. 9. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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