Právní jistota – možný problém daňové politiky vyspělých zemí?

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dc.contributor.authorMachová, Zuzana
dc.contributor.authorKotlán, Igor
dc.date.accessioned2016-02-05T09:08:59Z
dc.date.available2016-02-05T09:08:59Z
dc.date.issued2015
dc.description.abstract-enIn the OECD, tax policy makes one of the highly sensitive areas of critical importance to the governance of global economy. The OECD authorities realize the importance of tax systems´ structure for economic output and social well-being, and thus the tax policy has made one of the OECD policy priorities since the OECD´s earliest days. However, the policy has been aimed on giving recommendations to national authorities solely in the area of optimal tax mix structure, while other important aspects of the tax systems have remained omitted. One of such aspects is legal certainty about the development of taxation. If the certainty is low, expectations of economic entities are deformed, which leads to substitution effect, and higher risk occurs. Therefore, the aim of the paper is to validate the hypothesis that higher legal certainty in the area of taxation signifi cantly promotes economic growth. This hypothesis is confi rmed within the analysis, and more attention to legal aspects of taxation is suggested.cs
dc.description.firstpage833cs
dc.description.issue7cs
dc.description.lastpage846cs
dc.description.sourceWeb of Sciencecs
dc.description.volume63cs
dc.format.extent293614 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2015, roč. 63, č. 7, s. 833-846.cs
dc.identifier.doi10.18267/j.polek.1037
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.urihttp://hdl.handle.net/10084/111262
dc.identifier.wos000367280300002
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttps://doi.org/10.18267/j.polek.1037cs
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
dc.rights.accessopenAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titlePrávní jistota – možný problém daňové politiky vyspělých zemí?cs
dc.title.alternativeLegal certainty – possible problem of tax policy in developed countries?cs
dc.typearticlecs
dc.type.statusPeer-reviewedcs

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