E26 - Informal Economy; Underground EconomyNávrat zpět

Precarious work is characterized by flexible and nonstandard employment relations. It affects people's economic relationships and participation in social and political movements. Based on the data of the Hong Kong Panel Study of Social Dynamics 2015, this paper explores the influence mechanism of precarious work on political participation with political attitudes as a mediator. The results show that, for precarious workers, there is a significantly lower probability of institutionalized political participation and a higher probability of non-institutionalized political participation. Also, the young precarious workers have a lower probability of institutionalized political participation and a higher probability of non-institutionalized political participation than the middle-aged and the elderly. Political attitudes are a significant mediator between precarious work and political participation.

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.