Informace o publikaci
Tax Burden: What Is the Role of Tax Uncertainty?
| Autoři | |
|---|---|
| Rok publikování | 2017 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 7th EACO International Scientific Conference |
| Fakulta / Pracoviště MU | |
| Citace | |
| Klíčová slova | Tax Burden; Tax Uncertainty; World Tax Index; Corporate Income Tax |
| Popis | The aim of the paper is to confirm or disprove the hypothesis that there exists a statistically significant relationship between legal tax uncertainty and effective tax burden. The hypothesis is based on the assumption that higher uncertainty in the area of taxation implies higher tax costs and thus higher tax burden as well as higher tax burden may raise doubts about future development of taxation and thus its stability, i.e. the certainty. We use our own indices of tax burden and tax uncertainty computed for the Czech Republic in the period 2002-2016. The results of our analysis show that positive correlation is most significant in case of corporate income taxes which confirms our previous results showing that tax burden on corporations is the most problematic part of taxation in developed countries. Frequent changes in tax legislation are thus probably the most likely to increase tax burden on corporations. This fact leads us to considerations of tax fairness, the benefit principle, and the overall importance of corporate taxation. |
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