Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236290" target="_blank" >RIV/61989100:27510/17:10236290 - 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
Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic
Original language description
The article deals with the assessment of selected aspects of personal income tax in the conditions of the Czech Republic. It follows from this article that the actual amount of the tax burden is based on the wage of a taxpayer – natural person, as well as on the amount of applied deductions that reduce the tax liability. For taxpayers with above-average income, the positive fact is that the moving progressive tax rate has been abolished since 2008, positive impact for the lower-income taxpayers is the fact, that there has been the increasing in child deduction rates. Therefore, in most scenarios, the tax burden by personal income tax decreases. Descriptions, analysis, synthesis, comparisons, correlations, and multi-criterion decision methods are used in the article.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Applied Economic Sciences
ISSN
2393-5162
e-ISSN
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Volume of the periodical
6
Issue of the periodical within the volume
52
Country of publishing house
RO - ROMANIA
Number of pages
11
Pages from-to
1759-1770
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85038093132