WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC

KONÔPKOVÁ, Zlatica and 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, p. 186-192. ISBN 978-80-89962-07-5.

Basic information

• Original name: WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC
• Authors: KONÔPKOVÁ, Zlatica (703 Slovakia, guarantor, belonging to the institution) and Jakub BUČEK (203 Czech Republic, belonging to the institution).
• Edition: Bratislava, Quantitative Methods in Economics; Multiple Criteria Decision Making XIX, p. 186-192, 7 pp. 2018.
• Publisher: University of Economics

Other information

• Original language: English
• Type of outcome: Proceedings paper
• Field of Study: 50202 Applied Economics, Econometrics
• Country of publisher: Slovakia
• Confidentiality degree: is not subject to a state or trade secret
• Publication form: printed version "print"
• WWW: URL
• RIV identification code: RIV/00216224:14560/18:00102810
• Organization unit: Faculty of Economics and Administration
• ISBN: 978-80-89962-07-5
• UT WoS: 000455265500024
• Keywords in English: Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis; Czech Republic
• Tags: International impact, Reviewed

Abstract

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.

Links

• MUNI/A/1139/2017, interní kód MU: Name: Vliv systematizace elementů daňového zatížení, sociálních odvodů a sociální politiky na společenský blahobyt

Investor: Masaryk University, Category A