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FACTORS OF TAX EVASION: THE CASE OF THE CZECH REPUBLIC

100%
Josková K., Finardi S., Arltová M.
Ekonomický časopis (Journal of Economics)
|
2023
|
vol. 71
|
issue 10
596 – 617
EN
The main goal of this paper is to estimate factors of tax evasion in the Czech Republic. Among other things, tax evasion reduces state revenues which fact leads to a decrease in the quantity and quality of publicly provided goods and services. Therefore it is necessary to ensure that taxpayers comply with their tax obligations. Firstly, we use the monetary method (cash/deposit ratio) to estimate the size of tax evasion in absolute and relative terms. According to our estimates, the extent of tax evasion in the Czech Republic was almost 3.6 percent of GDP in 2021. Secondly, we use multi-variate time series co-integration analysis models to analyse the economic, tax, and institutional determinants of tax evasion in the Czech Republic. The factors negatively associated with tax evasion include tax overpayments, VAT revenue, and implementation of tax measures introduced in 2020. The positive impact has GDP, PIT revenue, CIT revenue, inflation, monetary freedom, Gross National Savings, trade freedom, PIT rate, unemployment, and average wage.
2
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Stawki podatkow dochodowych oraz obrotowych a efektywne opodatkowanie konsumentow

100%
Biernacki K.
Nauki o Finansach
|
2011
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issue 6
56-66
EN
Every transaction is burdened with income tax and turnover tax, which are complementary to each other. Thus, the total tax burden should be perceived as a sum of them. The complementary relation is for many tax-specialists the main reason of existence of the progressive scale in income taxes. The regressive nature of the tax rates in VAT is to minimise the negative impact of this progression. This paper, however, shows that calculations do not sustain these assumptions. The taxpayers do not spend all their income, and therefore the compensation of the regressive scale of the VAT rates works to a certain amount. Above this limit, the income tax progression substantially increases the effective rate of taxation. Drawing on the present calculations, it may be concluded that the progression of income taxes cannot be justified by the complementary character of VAT.
3

Zaliczka podatkowa jako zobowiązanie podatkowe w podatkach dochodowych

100%
Nita A.
Kwartalnik Prawa Podatkowego
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2011
|
issue 3
29-48
EN
The subject of this article is tax advance as a tax liability in income taxes (especially in personal income tax). Author presents the concept of tax advance and the justifications of its application in income taxes. First of them is a necessity of adjusting a yearly tax obligation to the individual payment ability of a taxpayer. Another justification is guaranteeing a continuous input of revenues for the State Treasury during a fiscal year. These tax advance liabilities are deducted from the yearly tax liability. As a result the tax payer receives a surplus payment from the revenue oŸ ce or has to pay the difference between the yearly tax liability and the sum of the tax advances paid if the latter is lower. If the taxpayer hadn’t pay a tax advance during a fiscal year he is obligated to pay a default interest in addition. Author of the paper indicates the point in time when a tax advance liability is merges into a yearly tax liability. The advance-tax default interest runs only to this moment. Another problem discussed in the article is prescription of a tax advance arrears and default interest connected with them. In author’s opinion they terminate in the result of prescription independently from prescription and termination of year tax arrear in income tax. Last of the issues presented in the article is critical evaluation of the legal concept of the default interest running up to the day of the submission of the tax declaration. The author suggests the change of this solution. It would be better if the default interest ran up to the payment of a yearly tax liability or up to the moment of declaration of excess payment (difference between the higher tax advances and lower tax obligation).
4

ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

88%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2006
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vol. 54
|
issue 6
611-621
EN
Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.
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