ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F16%3AN0000049" target="_blank" >RIV/25619161:_____/16:N0000049 - isvavai.cz</a>

Výsledek na webu

<a href="http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf" target="_blank" >http://knowledgeconference.upol.cz/downloads/2016-Knowledge_for_Market_Use_Proceedings.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015

Popis výsledku v původním jazyce

This contribution analyses the development of revenues generated by the state to the state budget through the personal income tax collection, depending on the development of employment growth and the development of the Czech economy. The analysis of trends in tax collections, employment and the gross domestic product are observed in the time series of eleven years in the period 2005 - 2015. Taxes on personal income are one of the most significant items which, in the context of income taxes account for a significant portion of the state revenues. In connection with the analysis of the personal income tax collections, the attention is paid to the tax burden, administrative heftiness and personal income tax rate development in the period of eleven years, influenced by direct debit. Source data are statistically processed. Applied method of linear regression and correlation analysis leads to a pivotal contribution to the outputs.

Název v anglickém jazyce

ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015

Popis výsledku anglicky

This contribution analyses the development of revenues generated by the state to the state budget through the personal income tax collection, depending on the development of employment growth and the development of the Czech economy. The analysis of trends in tax collections, employment and the gross domestic product are observed in the time series of eleven years in the period 2005 - 2015. Taxes on personal income are one of the most significant items which, in the context of income taxes account for a significant portion of the state revenues. In connection with the analysis of the personal income tax collections, the attention is paid to the tax burden, administrative heftiness and personal income tax rate development in the period of eleven years, influenced by direct debit. Source data are statistically processed. Applied method of linear regression and correlation analysis leads to a pivotal contribution to the outputs.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50600 - Political science

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Knowledge for Market Use 2016: Our Interconnected and Divided World

ISBN

978-80-87533-14-7

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

466-472

Název nakladatele

Societas Scientiarum Olomucensis II

Místo vydání

Olomouc

Místo konání akce

Olomouc

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000389757500067