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
—