Publikační činnost Katedry účetnictví a daní / Publications of Department of Accounting and Taxes (117)

Permanent URI for this collectionhttp://hdl.handle.net/10084/90448

Kolekce obsahuje bibliografické záznamy publikační činnosti (článků) akademických pracovníků Katedry účetnictví a daní (117) v časopisech registrovaných ve Web of Science od roku 2003 po současnost.
Do kolekce jsou zařazeny:
a) publikace, u nichž je v originálních dokumentech jako působiště autora (adresa) uvedena Vysoká škola báňská-Technická univerzita Ostrava (VŠB-TUO),
b) publikace, u nichž v originálních dokumentech není v adrese VŠB-TUO uvedena, ale autoři prokazatelně v době jejich zpracování a uveřejnění působili na VŠB-TUO.

Bibliografické záznamy byly původně vytvořeny v kolekci Publikační činnost akademických pracovníků VŠB-TUO, která sleduje publikování akademických pracovníků od roku 1990.

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Now showing 1 - 20 out of 22 results

Accounting according to the Czech legislation or IFRS? Czechia case study
(Vilnius Gediminas Technical University, 2024) Krajňák, Michal
The article deals with the decision -making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting Standards are the world's primary tools for accounting harmonization . The results of the decision analysis show that it is more advantageous for accounting entities to prepare financial statements only in accordance with national accounting regulations. The main reason for the higher utility of this option is lower costs, which is the most important criterion in the decision -making process. While accounting entities confirm that the preparation of financial statements in accordance with International Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs. In the article are used methods of analysis, synthesis, comparison and a selected method of multi -criteria decision making.
The impact of the real estate tax reforms on the tax burden in the Czech Republic
(Ural Federal University, Baikal State University, 2024) Krajňák, Michal
The article deals with the evaluation of the impact of real estate tax reforms on their tax burden in the Czech Republic in the years 1993-2024. Real estate tax is one of the direct taxes, and in comparison, with income taxes, its importance lies mainly in providing income for local budgets. The unit type of tax rate specifically determines real estate rates. Facts, that tax reform in the area or real estate tax are minimal, the tax burden is often decreasing. As the tax burden decreases, so does the tax revenue. However, when tax reform occurs, this reform is often characterized by a significant increase in the tax burden. This is also evidenced by the last implemented tax reform in 2024 when rates increased by approximately 80%. The previous tax reform occurred in 2010 and increased rates by 100%. Despite this increase, the real tax burden decreased compared to the first analysed year 1993 and the last year 2024. The results of the regression analysis show that inflation is the factor that negatively affects tax revenue. To minimalize a decrease in tax revenue from 2024, a provision containing an inflation coefficient is implemented in the legislation as part of the 2024 reform. Conversely, a reduction in the tax burden was not found for real estate intended for permanent housing in small municipalities with up to 600 inhabitants. On the contrary, there was an increase in the tax burden. Scientific methods such as analysis and comparison, as well as regression and correlation analysis are used to achieve the paper's goals.
Personal income tax progressivity in the Czech Republic and its influence on tax revenue
(Babes-Bolyai University, 2023) Krajňák, Michal
The article evaluates the influence of the tax pro gressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the pe riod, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.
Fuels taxation in the context of tax reforms in the Czech Republic
(Ural Federal University, Baikal State University, 2023) Krajňák, Michal
The article evaluates the development of the tax burden and its influence on fuel consumption in the Czech Republic in the years 2001–2022. Petrol and diesel are subject to universal and selective indirect taxation. Using the methods of analysis, description, comparison, synthesis and regression and correlation analysis, it is analysed whether the tax burden of these products is constant despite minimal tax reforms or whether it is changing. To assess the real tax burden, the effective tax rate indicator is calculated. Input data for the analysis consists of average fuel prices and tax rates in the analysed period. Compared to the first analysed year– 2001 and the last analysed year 2022, the value-added tax rate increased by one percentage point. Selective excise duty rates also increased by about 1 CZK., The results of the analysis examining the development of the tax burden using the effective tax rate show that the tax burden on fuel is constantly changing. However, this is not due to many tax reforms in this area of taxation. The reason is mainly the unit type of tax rate for excise duties. This fact causes the increase in the price of fuel leads to decrease the percentage of tax to the total price of fuel, and the tax burden thus develops regressively. Excise duties and value-added tax have a negative effect on consumption. In the context of tax theories, one of the reasons for the higher tax burden on fuels is the limitation of their consumption. It can thus be concluded that in the Czech Republic, these taxes are fulfilled. At the same time, the high tax burden creates relatively stable revenues for the state budget. This fact confirms the importance of excise duties.
Tax and levy burden of wages in the Czech Republic
(MAGNANIMITAS, 2022) Krajňák, Michal
The article deals with evaluating the influence of the tax and levy burden of wages on employment and tax revenue. The high tax and levy burden on wages is not favourable for the economy. The analysis results show that the increase in the tax and levy burden of wages has a negative effect on employment. When evaluating the effect of the tax and levy burden on tax revenue, the effect is different from the scope of used deductions. However, the long-term problem of the Czech Republic in comparison with other countries is not the tax burden on labour, but the related levy burden, which increases the price of labour and thus has a negative effect on the labour market from its transnational perspective. The analysis confirms that the Czech Republic remains among the countries with a high levy burden. To achieve the paper's objectives, methods of description, comparison, analysis, synthesis, and regression and correlation analyses are used. The added value and uniqueness of this article is, among other things, the fact that these indicators - effective, respectively, implicit tax rates on labour are calculated depending on the distribution of wages.
Does political orientation affect economic indicators in the Czech Republic?
(Elsevier, 2022) Krajňák, Michal; Krzikallová, Kateřina; Friedrich, Václav
Abstract The article evaluates the relationship between the tax burden on labor and magic quadrangle indicators in the Czech Republic in the years 1993 through 2020. The article examines whether indicators such as the effective rate or tax rate on labor affect the macro-economic indicators of the magic quadrangle. The originality of this study lies in the fact that it deals with the influence of political factors. The analysis shows the strongest correlation between the growth of gross domestic product and the implicit tax rate on labor. Moreover, the study finds that the factor with the most significant - and surprising - bearing on the findings is that fact that right-wing Parliament behaved like left-wing parties. The conclusions reached by this study further underline the significance of the tax burden on labor on the selected magic quadrangle indicators.
Quo vadis tax and levy burden of wages in the Czech Republic? Tax reform in 2022
(Ural Federal University, Baikal State University, 2022) Krajňák, Michal
The article deals with changes in personal income taxation in the Czech Republic in 2022 and their impact on the tax burden. The article also deals with the levy burden represented by payments for social security contributions. An extensive tax reform changing the method of taxation of income from dependent activities took place in the Czech Republic in 2021. Its continuing effects was added with impact of legislation changes after 1 January 2022. The most significant change is the increase in the taxpayer's relief by CZK 3,000. The assessment of how these changes affect the tax burden was made by calculating the effective tax rates. The research methodology includes methods of regression and correlation analysis and methods for time-series analysing. The average wages used by the Czech Social Security Administration for the purposes of calculating social security contributions were used for the analysis. The results show that the tax burden has decreased since 2022 if basic taxpayer relief is applied. For the taxpayer, who, in addition to the taxpayer's relief, also claims a tax credit for children, the tax burden increases slightly. Although in most cases, the income is subject to the nominal linear tax rate, in comparison with the previous year, there is an increase in the progressivity of the personal income tax due to the rise of the tax relief per taxpayer. On the other hand, social security contributions are both nominally and real linear. There are no significant reforms in this area in comparison with the tax burden. Due to the decrease in the tax burden, in some cases, the levy burden of social security contributions is higher, even though their nominal rate is lower than the nominal income tax rate.
Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity
(Ural Federal University, 2021) Krajňák, Michal
Legislation governing personal income taxation is often subject to changes. A significant personal income tax reform was carried out in the Czech Republic in 2021. The reform implements a progressive tax rate, changes the way the tax base is determined, and increases the tax relief for the taxpayer. The aim of the article is to evaluate the impact of the personal income tax reform on the effective tax rate and tax progressivity. To that end, methods of regression analysis have been used. The source of information for analysis was the data published by the Czech Statistical Office. It was found that in 2021, in comparison with 2020, the tax burden represented in this study by the effective tax rate, in all cases became lower, approximately by 5%. The main reason for this decline is the adjustment of the method of construction of the tax base, which, for the first time in the history of the Income Tax Act, is gross wages. Until the end of 2020, the tax base was a super-gross wage, or the gross wage increased by social security contribution borne by the employer at his costs. The second factor that reduces the tax burden is a CZK 3,000 increase in the deduction per taxpayer per year. This fact increases the degree of tax progressivity, as confirmed by the results of the progressivity analysis and the regression analysis. The changes that have taken place in the personal income tax this year have a positive impact on the taxpayer, but from the point of view of the state, this reform has reduced the state budget revenues.
Tax gap as a tool for measuring VAT evasion in the EU countries
(MAGNANIMITAS, 2020) Andrejovská, Alena; Konečná, Veronika; Hakalová, Jana
VAT is one of the most decisive tax revenues sources in the EU Member States. Due to financial frauds and insufficient tax system, there is a billion loss of EUR every year in the European budget. The article deals with the impact of the tax evasion on economies of the EU Member States. By applying the top-down approach, we observed tax gaps as a quantifier of tax evasion from 2004 to 2017. The period around the economic crisis in 2009 was examined in more detail, as there was a sharp change in the evolution of tax gaps. We constructed a regression model, which examined the relationship of the tax gap and VAT tax revenues to selected determinants of tax evasion. The results showed that tax gaps in the Member States have been growing every year. We also found that there is an increase in tax revenues, but tax liabilities increase to greater extent.
Macroeconomic time series affecting the minimum and average wages of V4 countries
(Technická univerzita v Liberci, 2020) Meixnerová, Lucie; Krajňák, Michal
The study deals with the evaluation of the impact of macroeconomic indicators such as gross domestic product, unemployment, the implicit tax rate on labour and the consumer price index on the minimum and average wages in the countries of the Vise grad Four. The set of input analysed data is obtained from databases of national statistical offices, the Organisation for Economic Cooperation and Development and Eurostat. Since the minimum wage is influenced by state intervention, it is an intervention in the market mechanism and its costs are borne primarily by employers, it is an important indicator in assessing the impacts in the payroll field. Employers have a direct impact on the level of the average wage. From the results of derived VAR models, it cannot be argued that short-term relations in selected countries show the same regularities. However, common characteristics can be found between macroeconomic indicators and minimum and average wage. The results of the article show that if the endogenous variable is the minimum wage, there are no significant dependencies between the above -mentioned indicators. Each of the analysed countries has its own instrument for regulating the minimum wage independent of macroeconomic factors, which has been confirmed. If an average wage indicator is an endogenous variable, this variable has both a positive and negative impact on the remaining indicators analysed. The implicit tax rate on labour was evaluated as the most statistically significant indicator affecting the average wage. The results of the testing between the minimum or average wage and the macroeconomic indicators in the sense of Granger causality confirmed the fact that the development of selected macroeconomic indicators contributes to an increase in the accuracy of the forecast of the evolution of the average wage in the examined countries.
Is personal income tax on dependent activity in the Czech Republic progressive?
(Vysoká škola ekonomická v Praze, 2020) Krajňák, Michal
The paper deals with an analysis of the tax progressivity of personal income tax on dependent activity in the Czech Republic in the period 1993-2018.The personal income tax had a progressive rate in the past. Since 2008, the tax rate has been linear, complemented since 2013 by a solidarity tax increase. The analysis results show that in spite of the linear tax rate, the personal income tax in the Czech Republic is not linear. In most cases, the income tax has a progressive character due to the non-taxable part or tax reliefs. For taxpayers with above-average income, the situation is opposite and their tax liability was regressive in the period 2008-2012.
Analytic hierarchy process in Czech taxpayers' decision-making regarding their tax liability
(Ural Federal University, 2020) Krajňák, Michal
The article deals with taxation of the earned income of natural persons in the Czech Republic in 1993-2017. The goal is to select the year when the tax burden on the earned income of natural persons was the lowest depending on the taxpayers' preferences, their income level and the number of tax deductions they were entitled to. Based on their income levels, taxpayers analyzed the elements constituting their tax liability and decided whether it became smaller or larger in the given periods. The research methodology includes methods of description, comparison, analysis and synthesis and methods of multi-criteria decision-making. The decision-making analysis focuses on model situations which differ from each other in terms of the amount of gross wage and the number of deductions applied. It is concluded that in most cases, the replacement of the progressive tax rate by the linear rate in 2008 lead to a reduction in the tax burden. The highest decrease of tax liability was observed among taxpayers with below-average incomes. Taxpayers with above-average incomes were subject to a higher tax liability when the nominal tax rate was progressive. Tax credit is yet another factor that influences tax liability; for taxpayers whose income is less than average it takes a form of tax bonus. The most significant change in the legislation regulating income taxation occurred between 2007 and 2008. According to the evaluated criteria weights, the most import criterion for Czech taxpayers is the effective tax rate. The weights of criteria in multi-criteria decision-making analysis were established by using the results of the questionnaire survey conducted by the author among 189 respondents at a manufacturing company in Zlin region.
Is the value added tax system sustainable? The case of the Czech and Slovak Republics
(MDPI, 2020) Krzikallová, Kateřina; Tošenovský, Filip
The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.
Does cigarette taxation have an impact on reducing their consumption?
(Slovenská akadémia vied, Ekonomický ústav. Centrum spoločenských a psychologických vied SAV, Prognostický ústav., 2019) Zimmermannová, Jarmila; Krajňák, Michal; Široký, Jan; Jílková, Eva
This paper presents the evaluation of the impact of cigarette taxation in the Czech Republic, the Slovak Republic, and Poland. Firstly, the authors focus on the issue of cigarette taxation and the European legislation and then they provide an overview of the international scientific research in this area. The main objective of the research is to evaluate the impact of cigarette taxation on cigarette consumption, observing the effect of negative stimulation of this taxation. The authors use the methods of correlation and regression analyses and create three regression models. Focusing on the stimulation effect of cigarette taxation, the results show that cigarette taxation has a negative influence on cigarette consumption, however, the extent of the impact is not the same in all the analyzed countries.
Do selected tax advantages affect tax revenue from the personal income tax?
(Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky, 2019) Krajňák, Michal
The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a dependent activity related to tax relief for the taxpayer, namely the tax credit for children in the Czech Republic in the period of 2008 - 2017. Another objective is to analyze the dependence on the valorization of the tax reliefs and tax credit claims. The database of the Czech Statistical Office and the Ministry of Finance of the Czech Republic is used as a source of input data for the analysis. To achieve the objectives of the paper, methods of description, comparison, analysis, synthesis, as well as regression and correlation analyses are used. The results of the analysis show that the tax credit for children has a positive effect on tax revenue. The amount of the tax advantage for children has almost doubled in the last 11 years. On the other hand, general tax relief for all taxpayers has not been valorized since 2008. The existence of a certain non-taxable minimum is typical for personal income tax systems around the world tax, and the valorization in the Czech Republic did not show a negative impact on the tax system's competitiveness. Increasing the amount of deductions might be non-effective from the perspective of the state, but the results of this study show that the effect on personal income tax revenue in the Czech Republic is the opposite. The projected value and uniqueness of the article is not only in the analysis of dependencies of selected tax allowances upon each other, but also in the context of tax revenue and selected macroeconomics indicators.
Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky
(Vysoká škola ekonomická v Praze, 2018) Genčev, Marian; Musilová, Denisa; Široký, Jan
Performance indicators for management control of direct taxes: Evidences from the Czech Republic and Ukraine
(University of Banking of the National Bank of Ukraine, 2017) Kuznetsova, Svitlana; Krzikallová, Kateřina; Kuznetsov, Andriy
Methodological principles of constructing a set of performance management indicators proved in order to build block of management control of direct taxes. Groups of indicators suggested depending on the influence of the environment and character of measurement. Using correlation - regression analysis trends and comparative assessment built for financial and non-financial performance management indicators of direct taxes for companies in the Czech Republic and Ukraine. The results of the research focused on comparison of selected indicators of taxation and related aspects in the Ukraine and the Czech Republic shows that most of the trends can be evaluated as a positive.
Managerial decision-making on the location of banking headquarters in the Czech Republic
(De Gruyter, 2017) Sucháček, Jan; Skaličková, Jolana; Široký, Jan
Location decision-making constitutes one of pivotal tasks for banking managements, which applies to both banking headquarters and affiliates. The main objective of this article consists in analysis and interpretation of location factors that stay behind location-decision making of banking managements and subsequent collocation of banking head offices in the Czech Republic. In doing so, cluster analysis was utilised appropriately and it turned out, initial 18 location factors can be decreased to final three mutually similar groups, which satisfactorily embody location criteria banking managements take into account. As it has been proven banking landscape in the Czech Republic is still influenced by traditional hard factors of location, nonetheless their soft counterparts should be increasingly considered.
The taxation of agricultural land with the use of multi-criteria analysis
(Česká akademie zemědělských věd, 2016) Široký, Jan; Krajčová, Jiřina; Hakalová, Jana
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic – the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of the transfer of immovable property for consideration is used, to which the method of the multi-criteria decision-making is applied as an opportunity to use the mathematical methods for the transactional property tax. Based on the method of the multi-criteria analysis of alternatives, it was found that in the model example, it was more advantageous for the tax entity to use the indicative value.
What can tax revenues tell us about the economic activity of regions?
(Centre of Sociological Research, 2016) Zimmermannová, Jarmila; Skaličková, Jolana; Široký, Jan
The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson’s and the Spearman’s correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment.

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