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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F13%3A86087957%21RIV14-MSM-27510___
rdf:type
skos:Concept n12:Vysledek
dcterms:description
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.
dcterms:title
Tax System Fragmentation in V4 Countries Tax System Fragmentation in V4 Countries
skos:prefLabel
Tax System Fragmentation in V4 Countries Tax System Fragmentation in V4 Countries
skos:notation
RIV/61989100:27510/13:86087957!RIV14-MSM-27510___
n12:predkladatel
n13:orjk%3A27510
n3:aktivita
n6:P
n3:aktivity
P(EE2.3.20.0296)
n3:dodaniDat
n9:2014
n3:domaciTvurceVysledku
n16:4665627 n16:1746464
n3:druhVysledku
n22:D
n3:duvernostUdaju
n15:S
n3:entitaPredkladatele
n5:predkladatel
n3:idSjednocenehoVysledku
109863
n3:idVysledku
RIV/61989100:27510/13:86087957
n3:jazykVysledku
n21:eng
n3:klicovaSlova
V4 countries; tax system complexity; tax system fragmentation; Herfindahl – Hirschman index; tax illusion; Fiscal illusion
n3:klicoveSlovo
n7:Fiscal%20illusion n7:tax%20system%20fragmentation n7:tax%20illusion n7:tax%20system%20complexity n7:Herfindahl%20%E2%80%93%20Hirschman%20index n7:V4%20countries
n3:kontrolniKodProRIV
[4B1E9CE2566F]
n3:mistoKonaniAkce
Ostrava
n3:mistoVydani
Ostrava
n3:nazevZdroje
Financial Management of Firms and Financial Institutions : 9th international scientific conference : 9th - 10th September 2013, Ostrava, Czech Republic : proceedings. [Part 1-3]
n3:obor
n20:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:projekt
n14:EE2.3.20.0296
n3:rokUplatneniVysledku
n9:2013
n3:tvurceVysledku
Wroblowský, Tomáš Ratmanová, Iveta
n3:typAkce
n19:EUR
n3:zahajeniAkce
2013-09-09+02:00
s:issn
2336-162X
s:numberOfPages
7
n8:hasPublisher
Vysoká škola báňská - Technická univerzita Ostrava
n18:isbn
978-80-248-3172-5
n17:organizacniJednotka
27510