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Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F09%3APU84936" target="_blank" >RIV/00216305:26510/09:PU84936 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

  • Original language description

    This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic werechosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993-2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the u

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GP402%2F09%2FP469" target="_blank" >GP402/09/P469: Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2009

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    International Conference: Contemporary Issues in Economy.

  • ISBN

    978-83-231-2424-5

  • ISSN

  • e-ISSN

  • Number of pages

    261

  • Pages from-to

  • Publisher name

    Wydawnictvo naukove Universytetu Mikalaja Kopernika

  • Place of publication

    Polsko, Toruň

  • Event location

    Toruň

  • Event date

    Nov 20, 2009

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article