Detailed Information on Publication Record
2016
ANALYSIS OF PERSONAL INCOME TAX COLLECTION DEPENDING ON EMPLOYMENT RATE FROM 2005 TO 2015
SMOTLACHOVÁ, Eliška, Sylva SKUPINOVÁ and Jan MÁČEBasic 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
Language
English
Type of outcome
Stať ve sborníku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Czech Republic
Confidentiality degree
není předmětem státního či obchodního tajemství
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
Změněno: 10/1/2017 11:41, PhDr. Jan Máče, Ph.D.
Abstract
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.