Detailed Information on Publication Record
2019
Právní nejistota v daňové oblasti a její dopady na nabídku práce v České republice
KOTLÁN, Igor, Daniel NĚMEC and Zuzana MACHOVÁBasic 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
Language
Czech
Type of outcome
Článek v odborném periodiku
Field of Study
50202 Applied Economics, Econometrics
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
Impact factor
Impact factor: 0.351
RIV identification code
RIV/00216224:14560/19:00107500
Organization unit
Faculty of Economics and Administration
UT WoS
000486637200002
Keywords in English
taxation; social security contributions; uncertainty; DSGE modelling
Tags
Reviewed
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.
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 project |
|