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@inproceedings{17366,
author = {Smotlachová, Eliška and Skupinová, Sylva and Máče, Jan},
address = {Olomouc},
edition = {první},
editor = {Mgr. Pavla Slavíčková, Ph.D.},
keywords = {unemployment rate, personal income tax collection, gross domestic product, correlation analysis},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Olomouc},
isbn = {978-80-87533-14-7},
pages = {466-472},
publisher = {Societas Scientiarum Olomucensis II},
title = {ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015},
year = {2016}
}
TY - JOUR
ID - 17366
AU - Smotlachová, Eliška - Skupinová, Sylva - Máče, Jan
PY - 2016
TI - ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015
PB - Societas Scientiarum Olomucensis II
CY - Olomouc
SN - 9788087533147
KW - unemployment rate, personal income tax collection, gross domestic product, correlation analysis
N2 - This contribution analyses the development of revenues generated by the state to the state budget through the personal income tax collection, depending on the development of employment growth and the development of the Czech economy. The analysis of trends in tax collections, employment and the gross domestic product are observed in the time series of eleven years in the period 2005 - 2015. Taxes on personal income are one of the most significant items which, in the context of income taxes account for a significant portion of the state revenues. In connection with the analysis of the personal income tax collections, the attention is paid to the tax burden, administrative heftiness and personal income tax rate development in the period of eleven years, influenced by direct debit. Source data are statistically processed. Applied method of linear regression and correlation analysis leads to a pivotal contribution to the outputs.
ER -
SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ a Jan MÁČE. \textit{ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015}. Online. první. Olomouc: Societas Scientiarum Olomucensis II, 2016, s.~466-472, 8 s. ISBN~978-80-87533-14-7.
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