World Tax Index: Results of the Pilot Project

D 2018

World Tax Index: Results of the Pilot Project

KONÔPKOVÁ, Zlatica a Jakub BUČEK

Základní údaje

Originální název

World Tax Index: Results of the Pilot Project

Autoři

KONÔPKOVÁ, Zlatica a Jakub BUČEK

Vydání

Praha, The 36th International Conference Mathematical Methods in Economics, Conference Proceedings. od s. 240-245, 6 s. 2018

Nakladatel

MatfyzPress, Publishing House of the Faculty of Mathematics and Physics Charles University

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/18:00103663

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-7378-372-3

UT WoS

000507455300042

Klíčová slova anglicky

Tax Burden; World Tax Index (WTI); Tax Quota; Principal Component Analysis; Factor Analysis; Non-negative Matrix Factorization; Czech Republic

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 18. 3. 2020 12:57, Mgr. Zlatica Peňáková, Ph.D.

Anotace

V originále

Taxes are the essential parts of models of economic growth. They may have negative impact on economy and burden part of the economic activity. Therefore, we need to be able measure the size of tax burden correspondingly. The most popular indices are tax quota and implicit tax rates, but there are also other alternative indicators including World Tax Index (WTI). WTI is an overall multi-criteria indicator of the tax burden designed for OECD countries and constructed as a combination of hard tax data weighted by soft data (QEO) gathered through an online questionnaire survey among tax specialists. In 2016 we introduced new methodology of WTI based on factor analysis and pilot project was held in 2017 for the Czech Republic to test the relevance of the method. In this paper we present and discuss the results of pilot project. We use three different factorization methods (namely Principal Component Analysis, Factor Analysis and Non-negative Matrix Factorization) to find latent factors in data and afterward compute new WTI values for each factorization method. All three methods suggest that corporate and personal income taxes have the highest tax burden effect.

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: Results of the Pilot Project. Online. In L.Váchová, V. Kratochvíl. The 36th International Conference Mathematical Methods in Economics, Conference Proceedings. Praha: MatfyzPress, Publishing House of the Faculty of Mathematics and Physics Charles University, 2018, s. 240-245. ISBN 978-80-7378-372-3.

@inproceedings{1435436,
   author = {Konôpková, Zlatica and Buček, Jakub},
   address = {Praha},
   booktitle = {The 36th International Conference Mathematical Methods in Economics, Conference Proceedings.},
   editor = {L.Váchová, V. Kratochvíl},
   keywords = {Tax Burden; World Tax Index (WTI); Tax Quota; Principal Component Analysis; Factor Analysis; Non-negative Matrix Factorization; Czech Republic},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Praha},
   isbn = {978-80-7378-372-3},
   pages = {240-245},
   publisher = {MatfyzPress, Publishing House of the Faculty of Mathematics and Physics Charles University},
   title = {World Tax Index: Results of the Pilot Project},
   url = {https://mme2018.fm.vse.cz/},
   year = {2018}
}

TY  - CONF
ID  - 1435436
AU  - Konôpková, Zlatica - Buček, Jakub
PY  - 2018
TI  - World Tax Index: Results of the Pilot Project
PB  - MatfyzPress, Publishing House of the Faculty of Mathematics and Physics Charles University
CY  - Praha
SN  - 9788073783723
KW  - Tax Burden
KW  - World Tax Index (WTI)
KW  - Tax Quota
KW  - Principal Component Analysis
KW  - Factor Analysis
KW  - Non-negative Matrix Factorization
KW  - Czech Republic
UR  - https://mme2018.fm.vse.cz/
L2  - https://mme2018.fm.vse.cz/
N2  - Taxes are the essential parts of models of economic growth. They may have negative impact on economy and burden part of the economic activity. Therefore, we need to be able measure the size of tax burden correspondingly. The most popular indices are tax quota and implicit tax rates, but there are also other alternative indicators including World Tax Index (WTI). WTI is an overall multi-criteria indicator of the tax burden designed for OECD countries and constructed as a combination of hard tax data weighted by soft data (QEO) gathered through an online questionnaire survey among tax specialists. In 2016 we introduced new methodology of WTI based on factor analysis and pilot project was held in 2017 for the Czech Republic to test the relevance of the method. In this paper we present and discuss the results of pilot project. We use three different factorization methods (namely Principal Component Analysis, Factor Analysis and Non-negative Matrix Factorization) to find latent factors in data and afterward compute new WTI values for each factorization method. All three methods suggest that corporate and personal income taxes have the highest tax burden effect.
ER  -

KONÔPKOVÁ, Zlatica a Jakub BUČEK. World Tax Index: Results of the Pilot Project. Online. In L.Váchová, V. Kratochvíl. \textit{The 36th International Conference Mathematical Methods in Economics, Conference Proceedings.}. Praha: MatfyzPress, Publishing House of the Faculty of Mathematics and Physics Charles University, 2018, s.~240-245. ISBN~978-80-7378-372-3.

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