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@inproceedings{1311330,
author = {Kotlán, Igor and Machová, Zuzana and Němec, Daniel},
address = {BRNO},
booktitle = {TAXES IN THE WORLD: 4TH INTERNATIONAL SCIENTIFIC CONFERENCE},
editor = {Gaubova, G},
keywords = {Tax Law; Dynamic Modelling; Tax Principles; Tax Equity; Tax Efficiency},
howpublished = {tištěná verze "print"},
language = {eng},
location = {BRNO},
isbn = {978-80-905405-0-7},
pages = {103-115},
publisher = {EUROPEAN ASSOC COMENIUS-EACO},
title = {POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW},
year = {2014}
}
TY - JOUR
ID - 1311330
AU - Kotlán, Igor - Machová, Zuzana - Němec, Daniel
PY - 2014
TI - POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW
PB - EUROPEAN ASSOC COMENIUS-EACO
CY - BRNO
SN - 9788090540507
KW - Tax Law
KW - Dynamic Modelling
KW - Tax Principles
KW - Tax Equity
KW - Tax Efficiency
N2 - The aim of the paper is to evaluate the possibilities of dynamic modelling in the area of tax law and formulate questions, the answers to which are necessary to construct an appropriate model of the legislative process within the system of financial law, specifically the tax law. The methodology of dynamic modelling allows us to express the hidden relationships that cannot be observed directly, but can be derived in keeping with the observed data. If we extend the DSGE model by an implemented decision function of legislators and decision-makers in the administration of the social system, then this implementation is indirectly incorporated into decision rules of households and companies. Any changes to the system set-up are therefore reflected in the changes in the behaviour of the system's entities, making the resulting behaviour of the system a credible description of reality. This paper thus makes the basis for further empirical estimations.
ER -
KOTLÁN, Igor, Zuzana MACHOVÁ a Daniel NĚMEC. POSSIBILITIES FOR THE USE OF DYNAMIC MODELLING IN TAX LAW. In Gaubova, G. \textit{TAXES IN THE WORLD: 4TH INTERNATIONAL SCIENTIFIC CONFERENCE}. BRNO: EUROPEAN ASSOC COMENIUS-EACO. s.~103-115. ISBN~978-80-905405-0-7. 2014.
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