Taxing and Subsidizing Pensions

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F13%3A%230000468" target="_blank" >RIV/26138077:_____/13:#0000468 - 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

Taxing and Subsidizing Pensions

Popis výsledku v původním jazyce

Czech fiscal policy has not had a consistent approach towards pensions. Partial taxation of public pensions has developed under the fiscal pressures, without trying to formulate any systematic approach. An important problem is the public pension policy itself and the relation of social security contributions to the changing income taxation policy. 3rd pillar private pensions were introduced as a supplement to public pensions, with extreme state contributions and tax deductions. The taxation and subsidization of 2nd pillar private pensions is explained in a very different way. We compare the Czech fiscal policy in this respect with policy and systems in other countries. Different concepts of taxation of pension funds are discussed, having in mind the development of general tax policies. The approaches to value-added taxation of financial services and to the insurance excise taxes and contributions are also of heavy importance. Our research results support full taxation of public pension

Název v anglickém jazyce

Taxing and Subsidizing Pensions

Popis výsledku anglicky

Czech fiscal policy has not had a consistent approach towards pensions. Partial taxation of public pensions has developed under the fiscal pressures, without trying to formulate any systematic approach. An important problem is the public pension policy itself and the relation of social security contributions to the changing income taxation policy. 3rd pillar private pensions were introduced as a supplement to public pensions, with extreme state contributions and tax deductions. The taxation and subsidization of 2nd pillar private pensions is explained in a very different way. We compare the Czech fiscal policy in this respect with policy and systems in other countries. Different concepts of taxation of pension funds are discussed, having in mind the development of general tax policies. The approaches to value-added taxation of financial services and to the insurance excise taxes and contributions are also of heavy importance. Our research results support full taxation of public pension

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Economic Policy in the European Union Member Countries

ISBN

978-80-248-3095-7

ISSN

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e-ISSN

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Počet stran výsledku

17

Strana od-do

395-411

Název nakladatele

VŠB-TU Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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