Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{1376838,
author = {Konôpková, Zlatica and Buček, Jakub},
address = {Krakow},
booktitle = {6th International Scientific Conference TAXES IN THE WORLD},
editor = {Machová},
keywords = {Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Krakow},
isbn = {978-80-905405-2-1},
pages = {77-87},
publisher = {Ostrava : European Association Comenius - EACO a VSEO},
title = {World Tax Index: Methodology for 2017},
year = {2016}
}
TY - JOUR
ID - 1376838
AU - Konôpková, Zlatica - Buček, Jakub
PY - 2016
TI - World Tax Index: Methodology for 2017
PB - Ostrava : European Association Comenius - EACO a VSEO
CY - Krakow
SN - 9788090540521
KW - Tax Burden
KW - World Tax Index (WTI)
KW - Tax Quota
KW - Factor Analysis
N2 - This paper presents new methodology for constructing the World Tax Index (WTI), an indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. The WTI is an overall multi-criteria index constructed by Kotlán and Machová (2012) as a combination of hard data weighted by soft data (QEO). The QEO were gathered through a questionnaire survey among tax specialists in academic sphere. We consider the weights of categories in WTI as latent variables that cannot be measured directly. The WTI for 2017 will be calculated using factor analysis (as it is common in social sciences) based on data gathered through an online questionnaire among tax specialists in academic, private and public sphere. The last section of the paper presents the first results of the pilot project held in the Czech Republic in 2016 to evaluate the proposed methodology.
ER -
KONÔPKOVÁ, Zlatica a Jakub BUČEK. World Tax Index: Methodology for 2017. In Machová. \textit{6th International Scientific Conference TAXES IN THE WORLD}. Krakow: Ostrava : European Association Comenius - EACO a VSEO, 2016, s.~77-87. ISBN~978-80-905405-2-1.
|
