The influence of political-business cycle on individual income tax in the Czech Republic

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

The influence of political-business cycle on individual income tax in the Czech Republic

Popis výsledku v původním jazyce

The paper deals with the issue of effect of political-business cycle on the individual income tax policy setting in the Czech Republic in the time period 1993-2013. The individual income tax is represented by the employment income and the income from self-employed tax-payers. In the research the indicator of total tax collection and tax liability as a percentage of GDP were used. It was found that there were no significant changes in average values of these indicators prior and in election years in bothcases. On the other hand, in post-election year the fulfilling pre-election promises of politicians were not confirmed, conversely in case of employment income the increase of analyzed indicators were identified.

Název v anglickém jazyce

The influence of political-business cycle on individual income tax in the Czech Republic

Popis výsledku anglicky

The paper deals with the issue of effect of political-business cycle on the individual income tax policy setting in the Czech Republic in the time period 1993-2013. The individual income tax is represented by the employment income and the income from self-employed tax-payers. In the research the indicator of total tax collection and tax liability as a percentage of GDP were used. It was found that there were no significant changes in average values of these indicators prior and in election years in bothcases. On the other hand, in post-election year the fulfilling pre-election promises of politicians were not confirmed, conversely in case of employment income the increase of analyzed indicators were identified.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

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

PEFNet Abstracts

ISBN

978-80-7509-362-2

ISSN

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e-ISSN

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Počet stran výsledku

1

Strana od-do

21

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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