Harmonization of Personal Income Tax Rates in Selected Central European Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245688" target="_blank" >RIV/61989100:27510/20:10245688 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Harmonization of Personal Income Tax Rates in Selected Central European Countries
Original language description
The European Union has paid significant attention to tax policy issues since its inception. Differences of tax policy among Member States hamper the functioning of the single internal market. The aim of the paper is to evaluate the state of harmonization of personal income tax rates in the Czech Republic and its neighbouring countries by applying a parametric two-sample test. In addition to methods for hypothesis testing, the paper also uses methods of description, analysis, synthesis and comparison. The results show that the harmonization process in the area of personal income tax rates in the analysed countries is stagnating and the differences are widening even more. While the nominal tax rate in the Czech Republic is linear, in the other analysed countries the tax rate is progressive. The absence of directives regulating the basic elements of a personal income tax throughout the European Union has resulted in very significant differences in the tax rates of personal income tax.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic
ISBN
978-80-248-4456-5
ISSN
2571-029X
e-ISSN
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Number of pages
8
Pages from-to
475-482
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Dec 3, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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