Interval Progressivity Of The Income Tax In Czech Republic in 2020 and 2021
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247820" target="_blank" >RIV/61989100:27510/21:10247820 - isvavai.cz</a>
Result on the web
<a href="https://digilib.k.utb.cz/handle/10563/49767" target="_blank" >https://digilib.k.utb.cz/handle/10563/49767</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Interval Progressivity Of The Income Tax In Czech Republic in 2020 and 2021
Original language description
In the Czech Republic, a linear personal income tax rate was introduced from 2008 to 2020, but due to non-taxable parts or tax benefits for children, the tax was progressive. In 2021, zonal taxation will be introduced. For income up to the maximum assessment base, the 15% tax rate is maintained and for income exceeding the specified limit, the 23% tax rate is used. The paper deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2020 and 2021. All calculations are performed on the basis of effective tax rate, average rate progressivity, tax liability progressivity and progressivity of income after tax for taxpayers receiving only income from dependent activities. As a source of data, the average gross wage for 2020 and for 2021 and its multiples, is used. Four hypothetical situations of taxpayers are analyzed, namely a taxpayer entitled only to a basic discount for a taxpayer, a taxpayer with one child living in a joint household, a taxpayer with two children in a joint household and a taxpayer living with one child in a joint household and further with a low-income wife. The results of interval progressivity show that the highest progressivity is among low-income taxpayers and decreases with increasing gross income. Furthermore, in 2021, compared to 2020, there is no significant change in the indicators of interval progressivity, respectively, in 2021 there is a slight increase in progressivity.
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
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Conference Proceedings DOKBAT : 17th Annual International Bata Conference for Ph.D. Students and Young Researchers : 20.5.2021, Zlín
ISBN
978-80-7678-025-5
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
529-539
Publisher name
UTB ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
May 20, 2021
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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