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Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky
[Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy]

Author

Listed:
  • Jana Stavjaňová

Abstract

The aim of the paper is to estimate the total tax evasion in the Czech Republic in 2008-2015. For this purpose, an analysis of non-observed economy as an alternative method of tax evasion estimation is used. The presented method works as follows: the detailed segmentation of non-observed economy enables to match various types of hidden or concealed income with corresponding liable taxes and therefore to estimate the amount of tax due. The results show that tax evasion is increasing in the Czech Republic (with the exception of 2012) reaching 71 bn CZK in 2008 and more than 120 bn CZK in 2015. This approach also allows us to divide the total tax evasion between direct and indirect taxes. From this point of view, the higher share belongs to direct taxes in the Czech Republic. This, however, may be caused by the nature of non-observed economy which does not cover all types of tax fraud, namely carousel frauds. That is why the presented estimates should be regarded as a bottom level of the total tax evasion in the Czech Republic.

Suggested Citation

  • Jana Stavjaňová, 2018. "Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky [Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(5), pages 569-587.
    • Handle: RePEc:prg:jnlpol:v:2018:y:2018:i:5:id:1214:p:569-587
    DOI: 10.18267/j.polek.1214
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    References listed on IDEAS

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    1. Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
    2. Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, University Library of Munich, Germany.
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    More about this item

    Keywords

    tax evasion; tax evasion estimation; non-observed economy;
    All these keywords.

    JEL classification:

    • E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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