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@article{1545396, author = {Kotlán, Igor and Němec, Daniel and Machová, Zuzana}, article_number = {4}, doi = {http://dx.doi.org/10.18267/j.polek.1246}, keywords = {taxation; social security contributions; uncertainty; DSGE modelling}, language = {cze}, issn = {0032-3233}, journal = {Politická ekonomie}, title = {Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice}, url = {https://polek.vse.cz/pdfs/pol/2019/04/02.pdf}, volume = {67}, year = {2019} }
TY - JOUR ID - 1545396 AU - Kotlán, Igor - Němec, Daniel - Machová, Zuzana PY - 2019 TI - Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice JF - Politická ekonomie VL - 67 IS - 4 SP - 371-384 EP - 371-384 PB - Vysoká škola ekonomická v Praze SN - 00323233 KW - taxation KW - social security contributions KW - uncertainty KW - DSGE modelling UR - https://polek.vse.cz/pdfs/pol/2019/04/02.pdf L2 - https://polek.vse.cz/pdfs/pol/2019/04/02.pdf N2 - This article builds on long-term research by authors in the field of tax burden and its impacts, incorporating a newly designed indicator of legal uncertainty in the tax area which is conceived on the basis of a detailed description of the legislation. This indicator, together with other important factors, is incorporated into the tax system model and its links and influence on the behaviour of economic actors are examined. The aim of the article is to evaluate the impact of legal uncertainty in taxation on the labour supply in the Czech Republic. From a methodological point of view, DSGE modelling and quarterly data for the period 2002-2016 are used. The main conclusion of the study is the confirmation of the negative impact of uncertainty on all examined taxes. At the same time, in all the cases, a shift from the official to the shadow economy occurs. ER -
KOTLÁN, Igor, Daniel NĚMEC and Zuzana MACHOVÁ. Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice (Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic). \textit{Politická ekonomie}. Vysoká škola ekonomická v Praze, 2019, vol.~67, No~4, p.~371-384. ISSN~0032-3233. Available from: https://dx.doi.org/10.18267/j.polek.1246.
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