Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from 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%2F23%3A10252847" target="_blank" >RIV/61989100:27510/23:10252847 - isvavai.cz</a>
Result on the web
<a href="https://hrcak.srce.hr/ojs/index.php/bsr/article/view/23679/14214" target="_blank" >https://hrcak.srce.hr/ojs/index.php/bsr/article/view/23679/14214</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/bsrj-2023-0005" target="_blank" >10.2478/bsrj-2023-0005</a>
Alternative languages
Result language
angličtina
Original language name
Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic
Original language description
Background:The article evaluates the influence of the type of nominal personal income tax rateon its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until theend of 2020, the nominal rate was linear. Objectives:The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach:The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results:In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions:Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science 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
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Business Systems Research Journal
ISSN
1847-8344
e-ISSN
1847-9375
Volume of the periodical
14
Issue of the periodical within the volume
1
Country of publishing house
HR - CROATIA
Number of pages
19
Pages from-to
93-111
UT code for WoS article
001079919100004
EID of the result in the Scopus database
2-s2.0-85173220576