Taxation of Capital Income in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F11%3APU91185" target="_blank" >RIV/00216305:26510/11:PU91185 - 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

Taxation of Capital Income in the Czech Republic

Popis výsledku v původním jazyce

The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, whichmakes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connecti

Název v anglickém jazyce

Taxation of Capital Income in the Czech Republic

Popis výsledku anglicky

The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, whichmakes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connecti

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

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

Global Conference on Business and Finance Proceedings

ISBN

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ISSN

1931-0285

e-ISSN

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Počet stran výsledku

12

Strana od-do

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Název nakladatele

The Institute for Business and Finance Research

Místo vydání

USA, Nevada

Místo konání akce

Las Vegas, Nevada

Datum konání akce

2. 1. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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