Taxation of Employment Income 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%2F18%3A00102297" target="_blank" >RIV/00216224:14220/18:00102297 - isvavai.cz</a>
Result on the web
<a href="http://cdisp.uni.lodz.pl/kwartalnik-prawa-podatkowego" target="_blank" >http://cdisp.uni.lodz.pl/kwartalnik-prawa-podatkowego</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Taxation of Employment Income in the Czech Republic
Original language description
The text points out the income tax paid by employees in the Czech Republic and deals with the construction of the tax and especially the tax base. Employees have to calculate their tax from so called super-gross wage, what is gross wage increased by social security premiums paid by the employer (additional 34 % of the gross wage). The hypothesis to be confirmed or disproved as the main goal of the article is: The super-gross wage is a unique tax institute compared to other countries and should be abolished. The article describes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Kwartalnik prawa podatkowego
ISSN
1509-877X
e-ISSN
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Volume of the periodical
2016
Issue of the periodical within the volume
1
Country of publishing house
PL - POLAND
Number of pages
13
Pages from-to
23-35
UT code for WoS article
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EID of the result in the Scopus database
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