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). 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.
Other formats:   BibTeX LaTeX RIS
Basic information
Original name Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice
Name (in English) Legal Uncertainty in Taxation and Its Impacts on Labour Supply in the Czech Republic
Authors KOTLÁN, Igor (203 Czech Republic), Daniel NĚMEC (203 Czech Republic, guarantor, belonging to the institution) and Zuzana MACHOVÁ (203 Czech Republic).
Edition Politická ekonomie, Vysoká škola ekonomická v Praze, 2019, 0032-3233.
Other information
Original language Czech
Type of outcome Article in a journal
Field of Study 50202 Applied Economics, Econometrics
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
WWW URL
Impact factor Impact factor: 0.351
RIV identification code RIV/00216224:14560/19:00107500
Organization unit Faculty of Economics and Administration
Doi http://dx.doi.org/10.18267/j.polek.1246
UT WoS 000486637200002
Keywords in English taxation; social security contributions; uncertainty; DSGE modelling
Tags Reviewed
Changed by Changed by: Mgr. Daniela Marcollová, učo 111148. Changed: 31/3/2020 10:44.
Abstract
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.
Abstract (in English)
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.
Links
GA16-03796S, research and development projectName: Vývoj nových metod řešení dynamických modelů řízení podniků.
Investor: Czech Science Foundation
PrintDisplayed: 9/8/2024 00:51