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Labour Taxation in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F08%3A00033479" target="_blank" >RIV/00216224:14220/08:00033479 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Labour Taxation in the Czech Republic

  • Original language description

    During the last two years radical, or reform changes in the field of labour law, social security scheme and taxes have been made in the Czech Republic. With effect from January 1st 2007 are labour relations regulated according to a new Labour Code. In the first part of this contribution we aim to offer a survey on basic changes and new possibilities concerning besides also the tax regime, that is both on the employer s side and employee s side. Since the beginning of the year 2008, the new regulation oflabour taxation came into force. These changes were done thanks to the Act no. 261/2007 Sb., on Stabilization of Public Finance. The aim of this article is also to show, how the labour is taxed in the Czech Republic, and to mark the benefits for employees - the taxpayers on several examples.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2008

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Gospodarka i finanse w warunkach globalizacji. Tom 1.

  • ISBN

    978-83-923607-4-2

  • ISSN

  • e-ISSN

  • Number of pages

    13

  • Pages from-to

  • Publisher name

    Wyzsza szkola bankowa w Toruniu

  • Place of publication

    Toruň

  • Event location

    Ciechocinek

  • Event date

    Jan 1, 2008

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article