"V4 countries; tax system complexity; tax system fragmentation; Herfindahl \u2013 Hirschman index; tax illusion; Fiscal illusion"@en . "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 \u2013 Hirschman index, we analyze the development of tax systems fragmentation in V4 countries for 1995 \u2013 2011 period. It is argued that the same years can be observed, when there were significant changes in systems\u2019 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." . . "109863" . . . "Ostrava" . "Ostrava" . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . . . "7"^^ . . "Tax System Fragmentation in V4 Countries" . "RIV/61989100:27510/13:86087957!RIV14-MSM-27510___" . . . "Financial Management of Firms and Financial Institutions : 9th international scientific conference : 9th - 10th September 2013, Ostrava, Czech Republic : proceedings. [Part 1-3]" . . "Wroblowsk\u00FD, Tom\u00E1\u0161" . "27510" . "2"^^ . "978-80-248-3172-5" . "2"^^ . . . . "Ratmanov\u00E1, Iveta" . "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 \u2013 Hirschman index, we analyze the development of tax systems fragmentation in V4 countries for 1995 \u2013 2011 period. It is argued that the same years can be observed, when there were significant changes in systems\u2019 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 . . "P(EE2.3.20.0296)" . "2336-162X" . "Tax System Fragmentation in V4 Countries"@en . . . . . "Tax System Fragmentation in V4 Countries"@en . "[4B1E9CE2566F]" . . . "RIV/61989100:27510/13:86087957" . . "2013-09-09+02:00"^^ . . "Tax System Fragmentation in V4 Countries" .