Legal Tax Uncertainty in Case of Social Security Contributions

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F19%3AN0000026" target="_blank" >RIV/25840886:_____/19:N0000026 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Legal Tax Uncertainty in Case of Social Security Contributions

Popis výsledku v původním jazyce

In the Czech Republic, social security contributions make a significant part of overall taxation and if we assume that they affect negatively economic growth, as shown by many empirical studies, they seem one of the most problematic parts of labour taxation. It also comes from our previous studies that not only the level of taxation, but also legal tax uncertainty may be seen as problematic when considering possible effects on behaviour of economic agents. Thus, the aim of this paper is to sum up and discuss our results so far in the field of legal tax uncertainty concerning the social security contributions, and to outline possibilities for the future development of our research in sense of its effects on economic growth. We present our indicator of legal tax uncertainty at first and then we present the results and values of the tax uncertainty indicator regarding social security contributions for the Czech Republic in 1993-2016. We show that especially in the periods following economic recovery within the business cycles, the uncertainty is high and is possible to cause distortions in the behaviour of agents.

Název v anglickém jazyce

Legal Tax Uncertainty in Case of Social Security Contributions

Popis výsledku anglicky

In the Czech Republic, social security contributions make a significant part of overall taxation and if we assume that they affect negatively economic growth, as shown by many empirical studies, they seem one of the most problematic parts of labour taxation. It also comes from our previous studies that not only the level of taxation, but also legal tax uncertainty may be seen as problematic when considering possible effects on behaviour of economic agents. Thus, the aim of this paper is to sum up and discuss our results so far in the field of legal tax uncertainty concerning the social security contributions, and to outline possibilities for the future development of our research in sense of its effects on economic growth. We present our indicator of legal tax uncertainty at first and then we present the results and values of the tax uncertainty indicator regarding social security contributions for the Czech Republic in 1993-2016. We show that especially in the periods following economic recovery within the business cycles, the uncertainty is high and is possible to cause distortions in the behaviour of agents.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

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

978-80-87291-25-2

ISSN

2571-1776

e-ISSN

2694-796X

Počet stran výsledku

8

Strana od-do

303-310

Název nakladatele

Vysoká škola PRIGO, z.ú.

Místo vydání

Ostrava

Místo konání akce

Čeladná

Datum konání akce

1. 1. 2019

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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