2019
Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice
KOTLÁN, Igor, Daniel NĚMEC a Zuzana MACHOVÁZákladní údaje
Originální název
Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice
Název anglicky
Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic
Autoři
KOTLÁN, Igor (203 Česká republika), Daniel NĚMEC (203 Česká republika, garant, domácí) a Zuzana MACHOVÁ (203 Česká republika)
Vydání
Politická ekonomie, Vysoká škola ekonomická v Praze, 2019, 0032-3233
Další údaje
Jazyk
čeština
Typ výsledku
Článek v odborném periodiku
Obor
50202 Applied Economics, Econometrics
Stát vydavatele
Česká republika
Utajení
není předmětem státního či obchodního tajemství
Odkazy
Impakt faktor
Impact factor: 0.351
Kód RIV
RIV/00216224:14560/19:00107500
Organizační jednotka
Ekonomicko-správní fakulta
UT WoS
000486637200002
Klíčová slova anglicky
taxation; social security contributions; uncertainty; DSGE modelling
Příznaky
Recenzováno
Změněno: 31. 3. 2020 10:44, Mgr. Daniela Marcollová
V originále
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.
Anglicky
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.
Návaznosti
| GA16-03796S, projekt VaV |
|