Tax and Levy Burden of Wages 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%2F22%3A10251153" target="_blank" >RIV/61989100:27510/22:10251153 - isvavai.cz</a>
Result on the web
<a href="http://www.magnanimitas.cz/ADALTA/1202/papers/A_krajnak.pdf" target="_blank" >http://www.magnanimitas.cz/ADALTA/1202/papers/A_krajnak.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.33543/1202" target="_blank" >10.33543/1202</a>
Alternative languages
Result language
angličtina
Original language name
Tax and Levy Burden of Wages in the Czech Republic
Original language description
The article deals with evaluating the influence of the tax and levy burden of wages on employment and tax revenue. The high tax and levy burden on wages is not favourable for the economy. The analysis results show that the increase in the tax and levy burden of wages has a negative effect on employment. When evaluating the effect of the tax and levy burden on tax revenue, the effect is different from the scope of used deductions. However, the long-term problem of the Czech Republic in comparison with other countries is not the tax burden on labour, but the related levy burden, which increases the price of labour and thus has a negative effect on the labour market from its transnational perspective. The analysis confirms that the Czech Republic remains among the countries with a high levy burden. To achieve the paper's objectives, methods of description, comparison, analysis, synthesis, and regression and correlation analyses are used. The added value and uniqueness of this article is, among other things, the fact that these indicators - effective, respectively, implicit tax rates on labour are calculated depending on the distribution of wages.
Czech name
—
Czech description
—
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50206 - Finance
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
AD ALTA: Journal of Interdisciplinary Research
ISSN
1804-7890
e-ISSN
—
Volume of the periodical
12
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
112-117
UT code for WoS article
000921624200018
EID of the result in the Scopus database
—