Tax Policy Reform Under The Contemporary Economic Conditions

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 Policy Reform Under The Contemporary Economic Conditions

Popis výsledku v původním jazyce

The aim of this article is to evaluate the tax effects of the transition to Industry 4.0 and to find out whether the tax mix is optimally prepared for these –now alsoin connection with the pandemic –accelerating changes. For this purpose, the dynamic stochastic general equilibrium model (DSGE) with the shadow economy isused, adjusted to consider the real tax mix in the Czech Republic and similar countries. Based on our results, we recommend in particular i) to subject the revenues from the social security and health care insurance system to a deeper review and to link it directly to other revenues of the tax mix, if necessary, ii) to further review the approach to the ratio of the direct and the indirect tax and, if necessary, to particularly review the proportion of the tax burden of corporations and the tax burden through VAT. It also seems appropriate iii) to review the tax mix in general and, in addition to the already announced cancellation of real estate transfer tax, to open adiscussion on digital tax or robot tax, as an alternative to the simulated changes in the tax mix structure.

Název v anglickém jazyce

Tax Policy Reform Under The Contemporary Economic Conditions

Popis výsledku anglicky

The aim of this article is to evaluate the tax effects of the transition to Industry 4.0 and to find out whether the tax mix is optimally prepared for these –now alsoin connection with the pandemic –accelerating changes. For this purpose, the dynamic stochastic general equilibrium model (DSGE) with the shadow economy isused, adjusted to consider the real tax mix in the Czech Republic and similar countries. Based on our results, we recommend in particular i) to subject the revenues from the social security and health care insurance system to a deeper review and to link it directly to other revenues of the tax mix, if necessary, ii) to further review the approach to the ratio of the direct and the indirect tax and, if necessary, to particularly review the proportion of the tax burden of corporations and the tax burden through VAT. It also seems appropriate iii) to review the tax mix in general and, in addition to the already announced cancellation of real estate transfer tax, to open adiscussion on digital tax or robot tax, as an alternative to the simulated changes in the tax mix structure.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

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

ISBN

978-80-87291-27-6

ISSN

2571-1776

e-ISSN

2694-796X

Počet stran výsledku

10

Strana od-do

184-193

Název nakladatele

Vysoká škola PRIGO, z.ú.

Místo vydání

Ostrava

Místo konání akce

Trojanovice

Datum konání akce

1. 1. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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