The Influence of Political-Business Cycle on Individual Income Tax in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909053" target="_blank" >RIV/62156489:43110/15:43909053 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
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, inpost-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, inpost-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.
Klasifikace
Druh
O - Ostatní výsledky
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů