Taxing and Subsidizing Pensions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F13%3A%230000468" target="_blank" >RIV/26138077:_____/13:#0000468 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxing and Subsidizing Pensions
Original language description
Czech fiscal policy has not had a consistent approach towards pensions. Partial taxation of public pensions has developed under the fiscal pressures, without trying to formulate any systematic approach. An important problem is the public pension policy itself and the relation of social security contributions to the changing income taxation policy. 3rd pillar private pensions were introduced as a supplement to public pensions, with extreme state contributions and tax deductions. The taxation and subsidization of 2nd pillar private pensions is explained in a very different way. We compare the Czech fiscal policy in this respect with policy and systems in other countries. Different concepts of taxation of pension funds are discussed, having in mind the development of general tax policies. The approaches to value-added taxation of financial services and to the insurance excise taxes and contributions are also of heavy importance. Our research results support full taxation of public pension
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Economic Policy in the European Union Member Countries
ISBN
978-80-248-3095-7
ISSN
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e-ISSN
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Number of pages
17
Pages from-to
395-411
Publisher name
VŠB-TU Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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