ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON
EMPLOYMENT RATE FROM 2005 TO 2015

D 2016

ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015

SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ a Jan MÁČE

Základní údaje

Originální název

ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015

Autoři

SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ a Jan MÁČE

Vydání

první. Olomouc, od s. 466-472, 8 s. 2016

Nakladatel

Societas Scientiarum Olomucensis II

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Organizační jednotka

University College Prague – Vysoká škola mezinárodních vztahů a Vysoká škola hotelová a ekonomická s.r.o.

ISBN

978-80-87533-14-7

UT WoS

000389757500067

Klíčová slova anglicky

unemployment rate, personal income tax collection, gross domestic product, correlation analysis

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 10. 1. 2017 11:41, PhDr. Jan Máče, Ph.D.

Anotace

V originále

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.

Citovat

SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ a Jan MÁČE. 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.

@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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