WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC

D 2018

WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC

KONÔPKOVÁ, Zlatica a Jakub BUČEK

Základní údaje

Originální název

WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC

Autoři

KONÔPKOVÁ, Zlatica a Jakub BUČEK

Vydání

Bratislava, Quantitative Methods in Economics; Multiple Criteria Decision Making XIX, od s. 186-192, 7 s. 2018

Nakladatel

University of Economics

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Slovensko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

URL

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/18:00102810

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-89962-07-5

UT WoS

000455265500024

Klíčová slova anglicky

Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis; Czech Republic

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 26. 4. 2019 15:52, Mgr. Daniela Marcollová

Anotace

V originále

World Tax Index (WTI) is an overall multi-criteria indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. This index is a combination of hard data weighted by soft data (QEO) gathered through an online questionnaire survey among tax specialists. The new methodology of WTI is based on factor analysis because we consider the weights of tax categories in WTI to be latent variables that cannot be measured directly (as it is common in social sciences). Initial group of tax specialists from the academic field has been extended to the private and public sphere. Using the answers from the pilot project held in the Czech Republic in 2016 we obtained the weights of tax categories represented by the tax rates (most used or average). The indicator defined in this way is actually unique weighted average tax rate for the country. WTI for the Czech Republic was calculated for the period 2000-2017 and we can conclude it is quite stable over examined period.

Návaznosti

MUNI/A/1139/2017, interní kód MU

Název: Vliv systematizace elementů daňového zatížení, sociálních odvodů a sociální politiky na společenský blahobyt

Investor: Masarykova univerzita, Vliv systematizace elementů daňového zatížení, sociálních odvodů a sociální politiky na společenský blahobyt, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

KONÔPKOVÁ, Zlatica a Jakub BUČEK. WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC. In M. Reiff, P. Gežík. Quantitative Methods in Economics; Multiple Criteria Decision Making XIX. Bratislava: University of Economics, 2018, s. 186-192. ISBN 978-80-89962-07-5.

@inproceedings{1418482,
   author = {Konôpková, Zlatica and Buček, Jakub},
   address = {Bratislava},
   booktitle = {Quantitative Methods in Economics; Multiple Criteria Decision Making XIX},
   editor = {M. Reiff, P. Gežík},
   keywords = {Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis; Czech Republic},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Bratislava},
   isbn = {978-80-89962-07-5},
   pages = {186-192},
   publisher = {University of Economics},
   title = {WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC},
   url = {http://www.fhi.sk/files/katedry/kove/ssov/proceedings/Zbornik2018.pdf},
   year = {2018}
}

TY  - CONF
ID  - 1418482
AU  - Konôpková, Zlatica - Buček, Jakub
PY  - 2018
TI  - WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC
PB  - University of Economics
CY  - Bratislava
SN  - 9788089962075
KW  - Tax Burden
KW  - World Tax Index (WTI)
KW  - Tax Quota
KW  - Factor Analysis
KW  - Czech Republic
UR  - http://www.fhi.sk/files/katedry/kove/ssov/proceedings/Zbornik2018.pdf
L2  - http://www.fhi.sk/files/katedry/kove/ssov/proceedings/Zbornik2018.pdf
N2  - World Tax Index (WTI) is an overall multi-criteria indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. This index is a combination of hard data weighted by soft data (QEO) gathered through an online questionnaire survey among tax specialists. The new methodology of WTI is based on factor analysis because we consider the weights of tax categories in WTI to be latent variables that cannot be measured directly (as it is common in social sciences). Initial group of tax specialists from the academic field has been extended to the private and public sphere. Using the answers from the pilot project held in the Czech Republic in 2016 we obtained the weights of tax categories represented by the tax rates (most used or average). The indicator defined in this way is actually unique weighted average tax rate for the country. WTI for the Czech Republic was calculated for the period 2000-2017 and we can conclude it is quite stable over examined period.
ER  -

KONÔPKOVÁ, Zlatica a Jakub BUČEK. WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC. In M. Reiff, P. Gežík. \textit{Quantitative Methods in Economics; Multiple Criteria Decision Making XIX}. Bratislava: University of Economics, 2018, s.~186-192. ISBN~978-80-89962-07-5.

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