Interval and Global Progressivity. The Case of the Visegrad Group

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F25%3A10258084" target="_blank" >RIV/61989100:27510/25:10258084 - isvavai.cz</a>

Result on the web

<a href="https://acta.vsfs.eu/pdf/acta-2025-1-02.pdf" target="_blank" >https://acta.vsfs.eu/pdf/acta-2025-1-02.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.37355/acta-2025/1-02" target="_blank" >10.37355/acta-2025/1-02</a>

Result language

angličtina

Original language name

Interval and Global Progressivity. The Case of the Visegrad Group

Original language description

Background: The countries of the Visegrad Group (Czech Republic, Slovakia, Poland and Hungary) apply different personal income tax systems that reflect their different economic and social policies. Taking into account the fact that often every year changes are made in the tax legislation, there are changes in tax systems. Aim: The article is focused on measuring the progressivity of the tax on dependent activityin the Czech Republic, Slovakia, Poland and Hungary. Methods: Interval and global progression methods were us ed. Specifically, these are the progressivity of the average rate, the progressivity of the tax liability, the Lorenz curve, the Gini coefficient and the Musgrave and Thin index.Results: The resulting values are calculated according to model examples based on thetax laws of individual countries. Based on the results of interval progressivity, similar but also different features can be observed in individual countries. In the case of the Czech Republic, Slovakia and Poland, it can be observed that the tax on income from dependent activity is progressive. In the case of taxpayers with low incomes and in the case where a child lives with the taxpayer, the tax in some cases even has a regressive effect. On the other hand, in Hungary, a proportional tax applies throughout. Based on indicators of global progressivity, they show that the tax on income from dependent activities is the most progressive in Poland.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2025

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ACTA VŠFS

ISSN

1802-792X

e-ISSN

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Volume of the periodical

19

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

14

Pages from-to

18-31

UT code for WoS article

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EID of the result in the Scopus database

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