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  • The complexity of a tax system in any country can be one of possible sources of so called tax illusion. If such illusion is present, the economic agents are not able to fully understand their tax liabilities. It is assumed that the more fragmented the tax system is, the more it is complex and more difficult for the agents to perceive the real value of taxation correctly. Using the Herfindahl – Hirschman index, we analyze the development of tax systems fragmentation in V4 countries for 1995 – 2011 period. It is argued that the same years can be observed, when there were significant changes in systems’ fragmentation happened. Those are especially 1999, when the significant changes in taxes or social security systems were realized, the 2004, when all countries joined the EU, and 2008, where there were more tax reforms and where the economic crisis also affected the results.
  • The complexity of a tax system in any country can be one of possible sources of so called tax illusion. If such illusion is present, the economic agents are not able to fully understand their tax liabilities. It is assumed that the more fragmented the tax system is, the more it is complex and more difficult for the agents to perceive the real value of taxation correctly. Using the Herfindahl – Hirschman index, we analyze the development of tax systems fragmentation in V4 countries for 1995 – 2011 period. It is argued that the same years can be observed, when there were significant changes in systems’ fragmentation happened. Those are especially 1999, when the significant changes in taxes or social security systems were realized, the 2004, when all countries joined the EU, and 2008, where there were more tax reforms and where the economic crisis also affected the results. (en)
Title
  • Tax System Fragmentation in V4 Countries
  • Tax System Fragmentation in V4 Countries (en)
skos:prefLabel
  • Tax System Fragmentation in V4 Countries
  • Tax System Fragmentation in V4 Countries (en)
skos:notation
  • RIV/61989100:27510/13:86087957!RIV14-MSM-27510___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(EE2.3.20.0296)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 109863
http://linked.open...ai/riv/idVysledku
  • RIV/61989100:27510/13:86087957
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • V4 countries; tax system complexity; tax system fragmentation; Herfindahl – Hirschman index; tax illusion; Fiscal illusion (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [4B1E9CE2566F]
http://linked.open...v/mistoKonaniAkce
  • Ostrava
http://linked.open...i/riv/mistoVydani
  • Ostrava
http://linked.open...i/riv/nazevZdroje
  • Financial Management of Firms and Financial Institutions : 9th international scientific conference : 9th - 10th September 2013, Ostrava, Czech Republic : proceedings. [Part 1-3]
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Wroblowský, Tomáš
  • Ratmanová, Iveta
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
issn
  • 2336-162X
number of pages
http://purl.org/ne...btex#hasPublisher
  • Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn
  • 978-80-248-3172-5
http://localhost/t...ganizacniJednotka
  • 27510
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