Impacts of the Tax Package In 2021 on the Taxation of Employees and Self-Employed People in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247656" target="_blank" >RIV/61989100:27510/21:10247656 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-000" target="_blank" >10.36689/uhk/hed/2021-01-000</a>

Result language
angličtina
Original language name
Impacts of the Tax Package In 2021 on the Taxation of Employees and Self-Employed People in the Czech Republic
Original language description
The presented article focuses on the effects of the tax package on the taxation of employees' income and on self-employed people in the Czech Republic. As part of the adopted tax changes, the super gross wage is abolished, a catering flat rate for employees is introduced, and, among other things, a flat tax is introduced for the self-employed. The aim of the contribution is to analyze these tax changes. Model examples show what the abolition of super-gross wage means for employees and whether this fact is beneficial for them, as stated by tax policy makers. Furthermore, the essence of the catering flat rate is introduced in order to determine when it is advantageous for employees and when for employers. Finally, the introduction of a flat tax is analyzed with regard to its advantage for the self- employed. Model situations have shown that the abolition of the super-gross wage represents in all cases an increase in the net wage for employees. In the case of catering and the introduction of a flat tax, the result depends on the amount of the catering flat rate or more precisely the amount of income and expenditure of the self-employed person.
Czech name
—
Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Hradec Economic Days : proceedings of the International Scientific Conference Hradec Economic Days 2021 : March 25–26, 2021, Hradec Králové, Czech Republic. Vol. 11
ISBN
978-80-7435-822-7
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
11
Pages from-to
687-697
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Mar 25, 2021
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000670596900068

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