捷克个人所得税累进制及其对税收的影响

IF 1 4区管理学 Q3 PUBLIC ADMINISTRATION

Transylvanian Review of Administrative Sciences Pub Date : 2023-10-31 DOI:10.24193/tras.70e.4

Michal KRAJŇÁK

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引用次数: 0

摘要

本文评估了捷克共和国个人所得税累进税率对税收收入的影响。研究的第一部分涉及税收累进性的分析。在接下来的部分中，税收累进率指标被用作回归模型的变量来检验其对税收收入的影响。分析是在1993-2020年期间进行的。在这一时期的一部分，名义税率是累进的，在这一时期的另一部分，相反，它是线性的。这种解决研究课题的方法是独特的，并为文本创造了附加价值。这是由于研究期间的长度，衡量税收累进性的替代方法，以及部分期间在捷克共和国建立依赖活动的税基的方式。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Personal Income Tax Progressivity in the Czech Republic and its Influence on Tax Revenue

The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.

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来源期刊

Transylvanian Review of Administrative Sciences PUBLIC ADMINISTRATION-

CiteScore

2.10

自引率

10.00%

发文量

审稿时长

25 weeks

期刊介绍： TRAS represents a collective effort initiated by an international group aimed at boosting the research in the field of public administration in a country where during the communist regime there was no tradition in this sense. TRAS represents a unique source of specialized analysis of the ex-communist space, of the transition processes to democracy, of the reform of public administration, and of comparative analysis of administrative systems. The general topic covered by the articles in the Review is administrative sciences. As a result of an interdisciplinary, modern approach, the articles cover the following specific themes: Public management, public policy, administrative law, public policy analysis, regional development, community development, public finances, urban planning, program evaluation in public administration, ethics, comparative administrative systems, etc. TRAS encourages the authors to submit articles that are based on empirical research. From the standpoint of the topic covered, TRAS is lined up with the trends followed by other international journals in the field of public administration. All articles submitted to the Transylvanian Review of Administrative Sciences have to present a clear connection to the field of administrative sciences and the research (both theoretical and empirical) should be conducted from this perspective. Interdisciplinary topics related to organizational theory, sustainable development and CSR, international relations, etc. can be considered for publication, however the research needs to address relevant issues from the perspective of the public sector. Articles which use highly specialized econometrics models as well as studies addressing macro-economic topics will not be considered for evaluation. The decision on whether a certain topic falls within the interest of TRAS belongs to the editors and it is not connected with the overall quality of the work submitted.