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Odhady danovych a odvodovych elasticit

Author

Listed:
  • Tomas Micko

    (Council for Budget Responsibility)

Abstract

Táto výskumná Å¡túdia slúži ako analytický podklad pre odhady elasticít daňových a odvodových príjmov pre Slovenskú republiku. PozornosÅ¥ je venovaná odhadu krátkodobých ako aj dlhodobých elasticít pomocou modelov korekcie chýb. Použité Ä asové rady daňových a odvodových výnosov sú upravené o trvalé a jednorazové opatrenia vzhľadom k platnej legislatíve v roku 2022. Výsledky naznaÄ ujú dlhodobú elasticitu dane z príjmov právnických osôb 1,4 a 0,7 pre nepriame dane. Jednotková elasticita bola odhadnutá pre daň z pridanej hodnoty ako aj elasticitu zdravotných a sociálnych odvodov. Elasticita dane z príjmu fyzických osôb je modelovaná mikrosimulaÄ ným modelom pre jednotlivé roky samostatne a jej hodnota sa podľa vplyvu tichého zdanenia pohybuje mierne nad hodnotou jedna.

Suggested Citation

  • Tomas Micko, 2025. "Odhady danovych a odvodovych elasticit," Working Papers Working Paper No. 1/2025, Council for Budget Responsibility.
    • Handle: RePEc:cbe:wpaper:202501
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    File URL: https://www.rrz.sk/wp-content/uploads/2025/07/WP_Elasticita_final.pdf
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    Keywords

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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles

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