Tax Canons and their Measures: Challenges for Future Research

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Canons and their Measures: Challenges for Future Research

Popis výsledku v původním jazyce

The aim of this paper is to sum up and discuss our results so far in the field of good tax system principles, measurement and consequences of changes of the degree of their fulfilment, and to outline possibilities for future research in these fields. The research has been based on the construction of our own unique indicators of fulfilment of good tax system principles in sense of Adam Smith’s tax canons. The results of our analyses indicate two important things. First, there exist statistically significant relationships between the indicators. However, the relationship is negative in some cases, which means that it may not be possible to reach all of the canons at the same time. Second, at least some of the indicators were confirmed to have statistically significant effects on behaviour of economic agents and thus must be considered when suggesting changes to tax system parameters (tax legislation). In our future research, we will analyse concrete links between particular tax canons and the degree of their fulfilment to find some kind of optimal mix of them for various types of countries that will cause the lowest degree of unwanted distortions and inefficiencies in the economies.

Název v anglickém jazyce

Tax Canons and their Measures: Challenges for Future Research

Popis výsledku anglicky

The aim of this paper is to sum up and discuss our results so far in the field of good tax system principles, measurement and consequences of changes of the degree of their fulfilment, and to outline possibilities for future research in these fields. The research has been based on the construction of our own unique indicators of fulfilment of good tax system principles in sense of Adam Smith’s tax canons. The results of our analyses indicate two important things. First, there exist statistically significant relationships between the indicators. However, the relationship is negative in some cases, which means that it may not be possible to reach all of the canons at the same time. Second, at least some of the indicators were confirmed to have statistically significant effects on behaviour of economic agents and thus must be considered when suggesting changes to tax system parameters (tax legislation). In our future research, we will analyse concrete links between particular tax canons and the degree of their fulfilment to find some kind of optimal mix of them for various types of countries that will cause the lowest degree of unwanted distortions and inefficiencies in the economies.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conferecne Proceedings International Scientific Conference Economic and Social Policy

ISBN

978-80-87291-24-5

ISSN

2571-1776

e-ISSN

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Počet stran výsledku

12

Strana od-do

195-206

Název nakladatele

Vysoká škola sociálně správní

Místo vydání

Ostrava

Místo konání akce

Čeladná, Czech Republic

Datum konání akce

4. 9. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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