Aspects Influencing High Labour Costs in Relation to a Company's Costs

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003559" target="_blank" >RIV/47813059:19520/15:#0003559 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1007/s11294-014-9498-4" target="_blank" >http://dx.doi.org/10.1007/s11294-014-9498-4</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s11294-014-9498-4" target="_blank" >10.1007/s11294-014-9498-4</a>

Result language
angličtina
Original language name
Aspects Influencing High Labour Costs in Relation to a Company's Costs
Original language description
The article investigates the circumstances causing high labour costs in the Czech Republic, particularly in relation to levy obligations of employers and employees. Every country has a specific tax and social system, and there are some differences visible between the Scandinavian, Anglo-Saxon and continental European models. In the Czech Republic, employers pay the state 34% of their employees' gross wages, which increases labour costs. The share of the personal income tax in the Czech Republic is small. Within the investigation, the labour price has been quantified by the effective tax rate (ETR). It takes into account the statutory income tax rates, the amount of social security and health insurance and tax base construction including possible tax deductions.
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
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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