What is real tax burden in Slovakia?
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F21%3A00120958" target="_blank" >RIV/00216224:14560/21:00120958 - isvavai.cz</a>
Výsledek na webu
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-034" target="_blank" >http://dx.doi.org/10.36689/uhk/hed/2021-01-034</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-034" target="_blank" >10.36689/uhk/hed/2021-01-034</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
What is real tax burden in Slovakia?
Popis výsledku v původním jazyce
Taxes are the main fiscal instrument and essential part of economy. Every government needs to collect them to fund its spending, but also needs to find the right balance to minimize their negative distortion effects. This paper investigates the real tax burden in Slovakia using modified World Tax Index (WTI). It is a multi-criteria indicator of overall tax burdens created for OECD countries and constructed as a combination of hard tax data weighted based on factor analysis by soft data, which are gathered through an online questionnaire among tax specialists. WTI eliminates the influence of GDP and does not overestimate the tax burden as other indicators. Results for Slovakia suggest that personal income taxes have the greatest impact, followed by corporate income taxes, property taxes and other taxes on consumption/excise taxes. The lowest tax burden is created by the value-added tax. The results recommend to decrease labor income taxes that had increasing trend over investigated period.
Název v anglickém jazyce
What is real tax burden in Slovakia?
Popis výsledku anglicky
Taxes are the main fiscal instrument and essential part of economy. Every government needs to collect them to fund its spending, but also needs to find the right balance to minimize their negative distortion effects. This paper investigates the real tax burden in Slovakia using modified World Tax Index (WTI). It is a multi-criteria indicator of overall tax burdens created for OECD countries and constructed as a combination of hard tax data weighted based on factor analysis by soft data, which are gathered through an online questionnaire among tax specialists. WTI eliminates the influence of GDP and does not overestimate the tax burden as other indicators. Results for Slovakia suggest that personal income taxes have the greatest impact, followed by corporate income taxes, property taxes and other taxes on consumption/excise taxes. The lowest tax burden is created by the value-added tax. The results recommend to decrease labor income taxes that had increasing trend over investigated period.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50202 - Applied Economics, Econometrics
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Hradec Economic Days
ISBN
9788074358227
ISSN
2464-6059
e-ISSN
2464-6067
Počet stran výsledku
7
Strana od-do
338-344
Název nakladatele
University of Hradec Králové
Místo vydání
Hradec Králové
Místo konání akce
Hradec Králové
Datum konání akce
1. 1. 2021
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000670596900034