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@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 and 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, p.~77-87. ISBN~978-80-905405-2-1.
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