WORLD TAX INDEX: MEASURING TAX BURDEN IN THE CZECH REPUBLIC
| Autoři | |
|---|---|
| Rok publikování | 2018 |
| Druh | Článek ve sborníku |
| Konference | Quantitative Methods in Economics; Multiple Criteria Decision Making XIX |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://www.fhi.sk/files/katedry/kove/ssov/proceedings/Zbornik2018.pdf |
| Klíčová slova | Tax Burden; World Tax Index (WTI); Tax Quota; Factor Analysis; Czech Republic |
| Popis | World Tax Index (WTI) is an overall multi-criteria indicator of the tax burden in OECD countries that can be considered as an alternative to the tax quota or implicit tax rates. This index is a combination of hard data weighted by soft data (QEO) gathered through an online questionnaire survey among tax specialists. The new methodology of WTI is based on factor analysis because we consider the weights of tax categories in WTI to be latent variables that cannot be measured directly (as it is common in social sciences). Initial group of tax specialists from the academic field has been extended to the private and public sphere. Using the answers from the pilot project held in the Czech Republic in 2016 we obtained the weights of tax categories represented by the tax rates (most used or average). The indicator defined in this way is actually unique weighted average tax rate for the country. WTI for the Czech Republic was calculated for the period 2000-2017 and we can conclude it is quite stable over examined period. |
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