The Effective Tax Rate of Natural Person Income in the Czech Republic and Its Development (Incomes from enterprise and other indepedently gainful activities).
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU84931" target="_blank" >RIV/00216305:26510/10:PU84931 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Effective Tax Rate of Natural Person Income in the Czech Republic and Its Development (Incomes from enterprise and other indepedently gainful activities).
Original language description
The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, whichmakes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connecti
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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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
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Global Conference on Business and Finance Proceedings
ISBN
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ISSN
1931-0285
e-ISSN
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Number of pages
1175
Pages from-to
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Publisher name
The Institute for Business and Finance Research
Place of publication
USA, Hawaii
Event location
Kailua-Kona
Event date
Jan 3, 2010
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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