Tax Treatment of Public and Private Pensions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000633" target="_blank" >RIV/26138077:_____/14:#0000633 - isvavai.cz</a>
Result on the web
<a href="http://www.vsfs.cz/periodika/acta-2014-01.pdf" target="_blank" >http://www.vsfs.cz/periodika/acta-2014-01.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Treatment of Public and Private Pensions
Original language description
Different approaches to taxing public pensions and to social security contributions can be explained by differences in emphasis on various social models in different countries and by inconsistencies in the implementation of social and fiscal reforms. Theconcept of funding of public health care is of essential importance as well. Occupational schemes acquired after the Second World War a significant role in pension systems and have become their second most important pillar. In a number of countries theyhave this status till today, despite modern pension theory tends to replace them by personal pensions, but these usually have a much higher overhead costs. Tax theory is not uniform in approach to the taxation of personal pensions, in practice there isa considerable tendency to stimulate significant retirement savings and ignore the fiscal costs associated with it. EU tax policy rejects taxation of personal pensions and other financial services by VAT on the basis of alleged technical
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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