Analytic Hierarchy Process in Czech Taxpayers' Decision-Making Regarding their Tax Liability

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245220" target="_blank" >RIV/61989100:27510/20:10245220 - isvavai.cz</a>

Výsledek na webu

<a href="https://jtr.urfu.ru/en/main/?tx_urfujournalarchive_journal%5Bjournal%5D=207&tx_urfujournalarchive_journal%5Baction%5D=single&tx_urfujournalarchive_journal%5Bcontroller%5D=Journal&cHash=dd3428b2144d16d9a8f7ad1ff6a2f8c8" target="_blank" >https://jtr.urfu.ru/en/main/?tx_urfujournalarchive_journal%5Bjournal%5D=207&tx_urfujournalarchive_journal%5Baction%5D=single&tx_urfujournalarchive_journal%5Bcontroller%5D=Journal&cHash=dd3428b2144d16d9a8f7ad1ff6a2f8c8</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15826/jtr.2020.6.2.079" target="_blank" >10.15826/jtr.2020.6.2.079</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Analytic Hierarchy Process in Czech Taxpayers' Decision-Making Regarding their Tax Liability

Popis výsledku v původním jazyce

The article deals with taxation of the earned income of natural persons in the Czech Republic in 1993-2017. The goal is to select the year when the tax burden on the earned income of natural persons was the lowest depending on the taxpayers&apos; preferences, their income level and the number of tax deductions they were entitled to. Based on their income levels, taxpayers analyzed the elements constituting their tax liability and decided whether it became smaller or larger in the given periods. The research methodology includes methods of description, comparison, analysis and synthesis and methods of multi-criteria decision-making. The decision-making analysis focus on model situations which differ from each other in terms of the amount of gross wage and the number of deductions applied. It is concluded that in most cases, the replacement of the progressive tax rate by the linear rate in 2008 lead to a reduction in the tax burden. The highest decrease of tax liability was observed among taxpayers with below-average incomes. Taxpayers with above-average incomes were subject to a higher tax liability when the nominal tax rate was progressive. Tax credit is yet another factor that influences tax liability; for taxpayers whose income is less than average it takes a form of tax bonus. The most significant change in the legislation regulating income taxation occurred between 2007 and 2008. According to the evaluated criteria weights, the most import criterion for Czech taxpayers is the effective tax rate. The weights of criteria in multi-criteria decision-making analysis were established by using the results of the questionnaire survey conducted by the author among 189 respondents at a manufacturing company in Zlin region.

Název v anglickém jazyce

Analytic Hierarchy Process in Czech Taxpayers' Decision-Making Regarding their Tax Liability

Popis výsledku anglicky

The article deals with taxation of the earned income of natural persons in the Czech Republic in 1993-2017. The goal is to select the year when the tax burden on the earned income of natural persons was the lowest depending on the taxpayers&apos; preferences, their income level and the number of tax deductions they were entitled to. Based on their income levels, taxpayers analyzed the elements constituting their tax liability and decided whether it became smaller or larger in the given periods. The research methodology includes methods of description, comparison, analysis and synthesis and methods of multi-criteria decision-making. The decision-making analysis focus on model situations which differ from each other in terms of the amount of gross wage and the number of deductions applied. It is concluded that in most cases, the replacement of the progressive tax rate by the linear rate in 2008 lead to a reduction in the tax burden. The highest decrease of tax liability was observed among taxpayers with below-average incomes. Taxpayers with above-average incomes were subject to a higher tax liability when the nominal tax rate was progressive. Tax credit is yet another factor that influences tax liability; for taxpayers whose income is less than average it takes a form of tax bonus. The most significant change in the legislation regulating income taxation occurred between 2007 and 2008. According to the evaluated criteria weights, the most import criterion for Czech taxpayers is the effective tax rate. The weights of criteria in multi-criteria decision-making analysis were established by using the results of the questionnaire survey conducted by the author among 189 respondents at a manufacturing company in Zlin region.

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

2020

Kód důvěrnosti údajů

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

Název periodika

Journal of Tax Reform

ISSN

2412-8872

e-ISSN

—

Svazek periodika

2

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

RU - Ruská federace

Počet stran výsledku

15

Strana od-do

142-156

Kód UT WoS článku

000563118000003

EID výsledku v databázi Scopus

—