Tax Burden: What Is the Role of Tax Uncertainty?

D 2017

Tax Burden: What Is the Role of Tax Uncertainty?

KONÔPKOVÁ, Zlatica a Zuzana MACHOVÁ

Základní údaje

Originální název

Tax Burden: What Is the Role of Tax Uncertainty?

Autoři

KONÔPKOVÁ, Zlatica (703 Slovensko, garant, domácí) a Zuzana MACHOVÁ (203 Česká republika)

Vydání

Split, Proceedings of the 7th EACO International Scientific Conference, od s. 85-92, 8 s. 2017

Nakladatel

European Association Comenius - EACO

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/17:00101011

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-905405-3-8

Klíčová slova anglicky

Tax Burden; Tax Uncertainty; World Tax Index; Corporate Income Tax

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 23. 7. 2018 17:03, Mgr. Zlatica Peňáková, Ph.D.

Anotace

V originále

The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation.

Návaznosti

GA17-26705S, projekt VaV

Název: Dopady změn v daňové legislativě na efektivnost a spravedlnost v České republice

Investor: Grantová agentura ČR, Dopady změn v daňové legislativě na efektivnost a spravedlnost v České republice

Citovat

KONÔPKOVÁ, Zlatica a Zuzana MACHOVÁ. Tax Burden: What Is the Role of Tax Uncertainty? In David Barton. Proceedings of the 7th EACO International Scientific Conference. Split: European Association Comenius - EACO, 2017, s. 85-92. ISBN 978-80-905405-3-8.

@inproceedings{1420886,
   author = {Konôpková, Zlatica and Machová, Zuzana},
   address = {Split},
   booktitle = {Proceedings of the 7th EACO International Scientific Conference},
   editor = {David Barton},
   keywords = {Tax Burden; Tax Uncertainty; World Tax Index; Corporate Income Tax},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Split},
   isbn = {978-80-905405-3-8},
   pages = {85-92},
   publisher = {European Association Comenius - EACO},
   title = {Tax Burden: What Is the Role of Tax Uncertainty?},
   year = {2017}
}

TY  - JOUR
ID  - 1420886
AU  - Konôpková, Zlatica - Machová, Zuzana
PY  - 2017
TI  - Tax Burden: What Is the Role of Tax Uncertainty?
PB  - European Association Comenius - EACO
CY  - Split
SN  - 9788090540538
KW  - Tax Burden
KW  - Tax Uncertainty
KW  - World Tax Index
KW  - Corporate Income Tax
N2  - The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation.
ER  -

KONÔPKOVÁ, Zlatica a Zuzana MACHOVÁ. Tax Burden: What Is the Role of Tax Uncertainty? In David Barton. \textit{Proceedings of the 7th EACO International Scientific Conference}. Split: European Association Comenius - EACO, 2017, s.~85-92. ISBN~978-80-905405-3-8.

Podrobný výpis o publikaci