Electoral Cycle and Tax Policy – Determination of Income Tax Variables: Case of the Czech Republic

摘要

The paper deals with the issue of the relationship between results of examination of the influence of political business cycle on the basis of the choice of input variables. There were used nominal and effective tax rates, total tax liability, total tax collection in case of individual income tax setting in the Czech Republic in the time period 1993?2014. The results of analysis of the effects the electoral cycle on the tax policy determination may differ in relation to the specification of input data and the choice of dependent variables.