Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F09%3APU84936" target="_blank" >RIV/00216305:26510/09:PU84936 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

Popis výsledku v původním jazyce

This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic werechosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993-2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the u

Název v anglickém jazyce

Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

Popis výsledku anglicky

This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic werechosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993-2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the u

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GP402%2F09%2FP469" target="_blank" >GP402/09/P469: Vývoj a konkurenceschopnost českého daňového systému z pohledu zdanění příjmů fyzických osob</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název statě ve sborníku

International Conference: Contemporary Issues in Economy.

ISBN

978-83-231-2424-5

ISSN

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e-ISSN

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Počet stran výsledku

261

Strana od-do

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Název nakladatele

Wydawnictvo naukove Universytetu Mikalaja Kopernika

Místo vydání

Polsko, Toruň

Místo konání akce

Toruň

Datum konání akce

20. 11. 2009

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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