Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A87137" target="_blank" >RIV/60460709:41110/21:87137 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.mdpi.com/2071-1050/13/16/8966/htm" target="_blank" >https://www.mdpi.com/2071-1050/13/16/8966/htm</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su13168966" target="_blank" >10.3390/su13168966</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic

Popis výsledku v původním jazyce

In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introduced in the aftermath of the financial crisis of 2009, is still levied. This paper studies the tax compliance of different income groups in the presence of solidarity tax. Most existing studies suggest declining tax compliance with income, though others found the opposite. This paper argues that the association of tax compliance with income is more complex. This paper assesses tax compliance as related to income in a continuous setting and by comparing income groups employing a large sample from the Czech Republic. Methodologically we rely on ANOVA analyses with post-hoc tests, correlations, and ordinal regressions. We find that the associations of income and tax compliance of linear, quadratic, shift position, and slope were not statistically significant

Název v anglickém jazyce

Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic

Popis výsledku anglicky

In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introduced in the aftermath of the financial crisis of 2009, is still levied. This paper studies the tax compliance of different income groups in the presence of solidarity tax. Most existing studies suggest declining tax compliance with income, though others found the opposite. This paper argues that the association of tax compliance with income is more complex. This paper assesses tax compliance as related to income in a continuous setting and by comparing income groups employing a large sample from the Czech Republic. Methodologically we rely on ANOVA analyses with post-hoc tests, correlations, and ordinal regressions. We find that the associations of income and tax compliance of linear, quadratic, shift position, and slope were not statistically significant

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Sustainability

ISSN

2071-1050

e-ISSN

2071-1050

Svazek periodika

13

Číslo periodika v rámci svazku

16

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

16

Strana od-do

1-16

Kód UT WoS článku

000689956300001

EID výsledku v databázi Scopus

2-s2.0-85112566819