|
|
The Analysis of the VAT gap
Zídková, Hana ; Pavel, Jan (advisor) ; Kubátová, Květa (referee) ; Nerudová, Danuše (referee)
The dissertation thesis describes the methods of calculation of the VAT gap. VAT gap is the difference between the theoretical VAT liability in the whole economy and the accrued VAT receipts. It is expressed in relative terms to the theoretical VAT liability and it approximates the amount of the VAT evasion. The VAT gap in the Czech Republic in the years 2002 to 2010 ranges in average from 16 to 17 %. It is steadily increasing from 11 % to 26 % during the last 5 years of the relevant period. Furthermore, the thesis also analyses the determinants of the VAT gap in the EU member states in the years 2000 to 2006. The share of VAT on total tax revenues and the Tax quota were identified as main tax factors that reduce the VAT gap. On the other hand, the complexity of the VAT system, expressed by the number of VAT rates, the difference between them and the number of preliminary questions to the European Court of Justice, increases the VAT gap. Further significant factor influencing the VAT gap in the negative direction is the Corruption perception Index.
|
|
| |
|
| |
|
|
Significant Variables of Personal Income Tax Revenues
Weberová, Jana ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Nerudová, Danuše (referee)
The dissertation is devoted to the questions of personal income tax. Because of the fundamental role of the personal income tax in the public finance area, it is very difficult to know variables that have an effect on its revenues in various countries and times. The attention is targeted on OECD countries. The paper begins with some thesis about tax functions of personal income tax in public finance and also with its importance in the tax mix in the nearly last forty years. Following part of the dissertation includes identification and a description of these variables that may have and effect on tax revenues regarding if these may have an effect on the personal income tax revenues. The variables were categorized into three groups -- economic, demographic and politico-sociologic. The main part of the paper is panel regression analysis with the fixed effects that is aimed at searching of various variables that have significant effect on the personal income tax revenues. In this part there are some regression models with the regression function linear in parameters or regression function nonlinear in parameters. The results of analysis are compared to each other and also to other author's results. Interpretation and summary of the results of analysis are also introduced.
|
guest ::
RSS feed.