Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky

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dc.contributor.authorGenčev, Marian
dc.contributor.authorMusilová, Denisa
dc.contributor.authorŠiroký, Jan
dc.date.accessioned2019-02-12T09:18:26Z
dc.date.available2019-02-12T09:18:26Z
dc.date.issued2018
dc.description.abstract-enThe paper deals with two related topics – a mathematical model of the Gini coefficient, and its application in the taxation theory. However, the mathematical part of the paper should not only be understood as a traditional methodological starting point, but it has also didactic character and correctly describes the properties of the Gini coefficient, pointing to misinterpretation deficiencies found in a number of contemporary works. In the application part of the paper, we study the fulfillment of redistribution function of the tax system in the Czech Republic by using the Musgrave-Thin index coefficient M. Our research implies that the global progressivity of the tax allowance system in the Czech Republic was moderately progressive throughout the analyzed period 2006–2016. The considerable change in the personal income tax structure made in 2008 did not essentially reflect the global tax progressivity.cs
dc.description.firstpage732cs
dc.description.issue6cs
dc.description.lastpage750cs
dc.description.sourceWeb of Sciencecs
dc.description.volume66cs
dc.identifier.citationPolitická ekonomie. 2018, vol. 66, issue 6, p. 732-750.cs
dc.identifier.doi10.18267/j.polek.1232
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.urihttp://hdl.handle.net/10084/134021
dc.identifier.wos000455235500004
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttp://doi.org/10.18267/j.polek.1232cs
dc.rightsThis work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.cs
dc.rights.accessopenAccesscs
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/cs
dc.subjecttax progressivitycs
dc.subjectGini coefficientcs
dc.subjectLorenz curvecs
dc.subjectredistributioncs
dc.titleMatematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republikycs
dc.title.alternativeA mathematical model of the Gini coefficient and evaluation of the redistribution function of the tax system in the Czech Republiccs
dc.typearticlecs
dc.type.statusPeer-reviewedcs
dc.type.versionpublishedVersioncs

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