DISTORTION IN TAXATION OF WAGES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002226" target="_blank" >RIV/47813059:19520/13:#0002226 - 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
DISTORTION IN TAXATION OF WAGES
Original language description
The Czech Republic still belongs to countries with less effective and not too flexible labour market. Tax burden of work is high and it is caused with high social and health insurance, especially by the amount which the employer is obliged to cover for his/her employees and on the contrary by a low proportion of income taxation of natural persons. The aim of this article is to refer to the tax burden of employees which is determined by the amount and complicated personal tax structure and amount of social and health insurance.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Finance and the performance of firms in science, education, and practice
ISBN
978-80-7454-246-6
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
290-301
Publisher name
Univerzita Tomáše Bati Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000329435800024