Fragmentation of the Czech Tax System as a Source of Tax Illusion

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084689" target="_blank" >RIV/61989100:27510/12:86084689 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Fragmentation of the Czech Tax System as a Source of Tax Illusion

Popis výsledku v původním jazyce

Many studies, both theoretical and empirical, show that tax subjects are not able to fully recognize their tax liabilities. Such wrong perception of taxation, usually called the ?tax illusion?, can have several reasons. Low level of economic literacy, high costs of information or complexity of the tax system can be mentioned as examples. This paper is focused on the complicatedness of the Czech tax system and its development in the 2003 ? 2011period. Using the Herfindahl ? Hirschman Index, it is concluded that the level of fragmentation of the system is quite high. However, the index is increasing through the observed period, which means that the role of tax system complexity as a cause of the tax illusion is declining. There is also documented that the introduction of new taxes to the system (energy taxes in 2008), which (against the assumptions) doesn?t cause a significant drop of the HHI and an increase of the tax system complexity.

Název v anglickém jazyce

Fragmentation of the Czech Tax System as a Source of Tax Illusion

Popis výsledku anglicky

Many studies, both theoretical and empirical, show that tax subjects are not able to fully recognize their tax liabilities. Such wrong perception of taxation, usually called the ?tax illusion?, can have several reasons. Low level of economic literacy, high costs of information or complexity of the tax system can be mentioned as examples. This paper is focused on the complicatedness of the Czech tax system and its development in the 2003 ? 2011period. Using the Herfindahl ? Hirschman Index, it is concluded that the level of fragmentation of the system is quite high. However, the index is increasing through the observed period, which means that the role of tax system complexity as a cause of the tax illusion is declining. There is also documented that the introduction of new taxes to the system (energy taxes in 2008), which (against the assumptions) doesn?t cause a significant drop of the HHI and an increase of the tax system complexity.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Řízení a modelování finančních rizik : sborník příspěvků z 6. mezinárodní vědecké konference : 10.-11. září 2012, Ostrava, Česká republika

ISBN

978-80-248-2835-0

ISSN

—

e-ISSN

—

Počet stran výsledku

6

Strana od-do

534-539

Název nakladatele

VŠB - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

10. 9. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—