Reform of the employee and self-employed income taxation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000490" target="_blank" >RIV/04274644:_____/18:#0000490 - isvavai.cz</a>

Výsledek na webu

<a href="https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf" target="_blank" >https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Reform of the employee and self-employed income taxation

Popis výsledku v původním jazyce

The post-communist countries mostly realized the Hall-Rabushka tax plan from 1980´s. It was close also in Czechia, but the expert of the neo-liberal party promised to decrease the personal income tax rate to 15 percent before the elections and after the elections he, in the position of a temporary minister of finance, realized it with an extension of the tax base by the employer payroll taxes. Present minister of finance wants, on the contrary, to abolish this so-called super-wage taxation to decrease the wage taxation level only. Similar reflections have always a wider impact primarily on the self-employed and on tax expenditures. That is why to follow on from an overall analysis of the existing Czech system of taxation and social security. That is the aim of this paper, including the resulting steps of rationalization of the employee and self-employed income taxation.

Název v anglickém jazyce

Reform of the employee and self-employed income taxation

Popis výsledku anglicky

The post-communist countries mostly realized the Hall-Rabushka tax plan from 1980´s. It was close also in Czechia, but the expert of the neo-liberal party promised to decrease the personal income tax rate to 15 percent before the elections and after the elections he, in the position of a temporary minister of finance, realized it with an extension of the tax base by the employer payroll taxes. Present minister of finance wants, on the contrary, to abolish this so-called super-wage taxation to decrease the wage taxation level only. Similar reflections have always a wider impact primarily on the self-employed and on tax expenditures. That is why to follow on from an overall analysis of the existing Czech system of taxation and social security. That is the aim of this paper, including the resulting steps of rationalization of the employee and self-employed income taxation.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018

ISBN

9788024522838

ISSN

—

e-ISSN

—

Počet stran výsledku

8

Strana od-do

175-182

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000456200200023