SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ and Jan MÁČE. ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015. Online. první. Olomouc: Societas Scientiarum Olomucensis II, 2016, p. 466-472, 8 pp. ISBN 978-80-87533-14-7.
Other formats:   BibTeX LaTeX RIS
Basic information
Original name ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015
Authors SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ and Jan MÁČE.
Edition první. Olomouc, p. 466-472, 8 pp. 2016.
Publisher Societas Scientiarum Olomucensis II
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
Organization unit University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
ISBN 978-80-87533-14-7
UT WoS 000389757500067
Keywords in English unemployment rate, personal income tax collection, gross domestic product, correlation analysis
Tags International impact, Reviewed
Changed by Changed by: PhDr. Jan Máče, Ph.D., učo 4143. Changed: 10/1/2017 11:41.
Abstract
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.
PrintDisplayed: 18/5/2024 16:57