Politická ekonomie 2018, 66(5):569-587 | DOI: 10.18267/j.polek.1214

Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky

Jana Stavjaňová
Jana Stavjaňová (jana.stavjanova@gmail.com), Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví

Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy

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.

Keywords: tax evasion, tax evasion estimation, non-observed economy
JEL classification: E26, H26, O17

Received: August 9, 2017; Accepted: June 4, 2018; Published: October 1, 2018  Show citation

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Stavjaňová, J. (2018). Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy. Politická ekonomie, 66(5), 569-587. doi: 10.18267/j.polek.1214
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