Reform of the employee and self-employed income taxation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000490" target="_blank" >RIV/04274644:_____/18:#0000490 - isvavai.cz</a>
Result on the web
<a href="https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Reform of the employee and self-employed income taxation
Original language description
The post-communist countries mostly realized the Hall-Rabushka tax plan from 1980´s. It was close also in Czechia, but the expert of the neo-liberal party promised to decrease the personal income tax rate to 15 percent before the elections and after the elections he, in the position of a temporary minister of finance, realized it with an extension of the tax base by the employer payroll taxes. Present minister of finance wants, on the contrary, to abolish this so-called super-wage taxation to decrease the wage taxation level only. Similar reflections have always a wider impact primarily on the self-employed and on tax expenditures. That is why to follow on from an overall analysis of the existing Czech system of taxation and social security. That is the aim of this paper, including the resulting steps of rationalization of the employee and self-employed income taxation.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018
ISBN
9788024522838
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
175-182
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000456200200023

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