Daňová iluze jako nedílná součást daňové teorie a praxe

Abstract

Economic and political decision-making authorities are under certain conditions able to influence individual behaviour with the intention to have a positive impact on its subjective tax burden claim, which seems to be lower in comparison with the real one. The aim of the dissertation is to define the types of fiscal illusion with a focus on tax illusion, state possible sources causing tax illusion at the individual and analyze the usage of governor tax illusion theory in practice. In the first part, the difference between the concept of taxation as a legal and economic is explained. Taxation is then viewed as an institution in the sense of institutional economics. The primary function of taxes is considered a fiscal function. In the second part the notion of illusion and putting psychological - economic justification of an illusion is defined. Description of different types of fiscal illusion was made (tax, expenditure and other illusions), which can be further differentiated into sub-types of illusions. Emphasis is placed on tax illusion theory and to identify the sources of this illusion. As a two main sources of the illusion are considered income elasticity of tax revenue and tax complexity. Tax complexity can be viewed in the fragmentation of the tax system, the visibility of taxes and legal space to minimize tax liabilities. Tax illusion resources implementation into the tax system is demonstrated by the theoretical curve of taxpayers overall satisfaction with the actual tax burden. Governor attempting to reach his own goal will create a tax system in order to minimize the number of the individuals whose difference between individual psychological taxation boundary and subjectively perceived tax burden claim is negative. From the governor´s perspective, is the tax system optimal, if it enables to the individuals according to hedonism to reach “pleasure”. Tax system which satisfies this requirement is arranged in accordance with the theory of tax illusion. In the end the relationship between tax illusion and the requirement to maximize tax revenues is examined, and moreover, the influence of illusions on the inefficiency of public finances is studied.