Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 – 2014

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86093531" target="_blank" >RIV/61989100:27510/15:86093531 - isvavai.cz</a>
Result on the web
<a href="http://ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://ufu.utb.cz/konference/sbornik2015.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 – 2014
Original language description
The paper deals with an analysis of the development of an effective income tax rate in the Czech Republic in years 1993 – 2014. The paper shows that the decisive factor for the evaluation of the tax burden is not only an income tax rate specified by law but also the existence of items reducing the tax base or the tax. In cases where the taxpayers apply only the basic tax advantage for themselves, there occurs the growing trend of effective tax rate in the mentioned years. The trend of development is reverse in the second analyzed situation where, in addition to the basic benefit for the taxpayer, there is applied also fiscal advantage for two dependent children in cohabitation.
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
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and Performance of Firms in Science, Education and Practice : proceedings of the 7th International Scientific Conference : April 23-24, 2015, Zlín, Czech Republic
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
neuvedeno
Number of pages
15
Pages from-to
738-752
Publisher name
Tomas Bata University in Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000374107300058

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