The Influence of Electoral Cycle on Income Tax Policy Focusing on an Employment Income.

Kód výsledku v IS VaVaI

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Nalezeny alternativní kódy

RIV/62156489:43110/15:43906213

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Influence of Electoral Cycle on Income Tax Policy Focusing on an Employment Income.

Popis výsledku v původním jazyce

The contribution deals with the issue of the impact of electoral cycle on the tax policy setting focusing on individual income tax of selected employed taxpayers. The analysis is focused on timeline from 1996 to 2012 on the territory of the Czech Republic. In our research we used the differences of indicator of personal average tax rate which is annually calculated on the international level by the OECD and as the method we used t-test and graphical display of development of tax indicator. From our research it is clear that the electoral cycle did not have an effect on the tax policy setting especially prior and election year. Conversely, we identified the increase of personal average tax rate in the year after the election.

Název v anglickém jazyce

The Influence of Electoral Cycle on Income Tax Policy Focusing on an Employment Income.

Popis výsledku anglicky

The contribution deals with the issue of the impact of electoral cycle on the tax policy setting focusing on individual income tax of selected employed taxpayers. The analysis is focused on timeline from 1996 to 2012 on the territory of the Czech Republic. In our research we used the differences of indicator of personal average tax rate which is annually calculated on the international level by the OECD and as the method we used t-test and graphical display of development of tax indicator. From our research it is clear that the electoral cycle did not have an effect on the tax policy setting especially prior and election year. Conversely, we identified the increase of personal average tax rate in the year after the election.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 19th International Conference Theoretical and Practical Aspects of Public Finance 2015.

ISBN

978-80-245-2094-0

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

51-56

Název nakladatele

Nakladatelství Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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