A Model-Theoretical Analysis for Digital Tax Administrations
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43921393" target="_blank" >RIV/62156489:43110/21:43921393 - isvavai.cz</a>
Výsledek na webu
<a href="https://doi.org/10.31435/rsglobal_ijite/30062021/7543" target="_blank" >https://doi.org/10.31435/rsglobal_ijite/30062021/7543</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31435/rsglobal_ijite/30062021/7543" target="_blank" >10.31435/rsglobal_ijite/30062021/7543</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
A Model-Theoretical Analysis for Digital Tax Administrations
Popis výsledku v původním jazyce
Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo's tax evasion model (Allingham & Sandmo, 1972, 323-338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.
Název v anglickém jazyce
A Model-Theoretical Analysis for Digital Tax Administrations
Popis výsledku anglicky
Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo's tax evasion model (Allingham & Sandmo, 1972, 323-338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
CEP obor
—
OECD FORD obor
50201 - Economic Theory
Návaznosti výsledku
Projekt
—
Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
International Journal of Innovative Technologies in Economy
ISSN
2412-8368
e-ISSN
—
Svazek periodika
34
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
PL - Polská republika
Počet stran výsledku
12
Strana od-do
"Nestrankovano"
Kód UT WoS článku
—
EID výsledku v databázi Scopus
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