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KOTLÁN Igor NĚMEC Daniel MACHOVÁ Zuzana

Rok publikování 2019
Druh Článek v odborném periodiku
Časopis / Zdroj Politická ekonomie
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www https://polek.vse.cz/pdfs/pol/2019/04/02.pdf
Doi http://dx.doi.org/10.18267/j.polek.1246
Klíčová slova taxation; social security contributions; uncertainty; DSGE modelling
Popis 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.
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