Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10253099" target="_blank" >RIV/61989100:27510/23:10253099 - isvavai.cz</a>
Výsledek na webu
<a href="https://rtsa.ro/tras/index.php/tras/article/view/750/748" target="_blank" >https://rtsa.ro/tras/index.php/tras/article/view/750/748</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.24193/tras.70E.4" target="_blank" >10.24193/tras.70E.4</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
Popis výsledku v původním jazyce
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.
Název v anglickém jazyce
Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
Popis výsledku anglicky
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
—
OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Transylvanian Review of Administrative Sciences
ISSN
1842-2845
e-ISSN
—
Svazek periodika
70
Číslo periodika v rámci svazku
E
Stát vydavatele periodika
RO - Rumunsko
Počet stran výsledku
18
Strana od-do
67-84
Kód UT WoS článku
001150331000004
EID výsledku v databázi Scopus
2-s2.0-85175539315