Comparing Personal Income Tax Gap in the Czech Republic and Slovakia

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F22%3A%230000863" target="_blank" >RIV/04274644:_____/22:#0000863 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.18267/j.polek.1341" target="_blank" >https://doi.org/10.18267/j.polek.1341</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.18267/j.polek.1341" target="_blank" >10.18267/j.polek.1341</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Comparing Personal Income Tax Gap in the Czech Republic and Slovakia

Popis výsledku v původním jazyce

This paper deals with the personal income tax gap in the Czech Republic and Slovakia. One of its sections specifically addresses the relation between the tax gap and various forms of tax evasion concerning the personal income tax, subsequently setting them in the context of its calculation. The key implication of this paper is the estimation and comparison of the personal income tax gap between the Czech Republic and Slovakia using the income method, broken down into specific types of tax evasion, namely (i) unreported income subject to payroll taxes, (ii) misreported tax base by self-employed individuals (i.e., sole proprietors of unincorporated businesses), and (iii) hidden employment. In line with the existing academic literature, a greater magnitude of the tax gap was found for income reported by self-employed persons (i.e., sole proprietors of unincorporated businesses) than for persons with income from dependent activities (i.e., employment and similar legal concepts).

Název v anglickém jazyce

Comparing Personal Income Tax Gap in the Czech Republic and Slovakia

Popis výsledku anglicky

This paper deals with the personal income tax gap in the Czech Republic and Slovakia. One of its sections specifically addresses the relation between the tax gap and various forms of tax evasion concerning the personal income tax, subsequently setting them in the context of its calculation. The key implication of this paper is the estimation and comparison of the personal income tax gap between the Czech Republic and Slovakia using the income method, broken down into specific types of tax evasion, namely (i) unreported income subject to payroll taxes, (ii) misreported tax base by self-employed individuals (i.e., sole proprietors of unincorporated businesses), and (iii) hidden employment. In line with the existing academic literature, a greater magnitude of the tax gap was found for income reported by self-employed persons (i.e., sole proprietors of unincorporated businesses) than for persons with income from dependent activities (i.e., employment and similar legal concepts).

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Politická ekonomie

ISSN

0032-3233

e-ISSN

2336-8225

Svazek periodika

70

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

24

Strana od-do

27-50

Kód UT WoS článku

000779978800002

EID výsledku v databázi Scopus

2-s2.0-85140598280