Tax Treatment of Public and Private Pensions

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000633" target="_blank" >RIV/26138077:_____/14:#0000633 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.vsfs.cz/periodika/acta-2014-01.pdf" target="_blank" >http://www.vsfs.cz/periodika/acta-2014-01.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Treatment of Public and Private Pensions

Popis výsledku v původním jazyce

Different approaches to taxing public pensions and to social security contributions can be explained by differences in emphasis on various social models in different countries and by inconsistencies in the implementation of social and fiscal reforms. Theconcept of funding of public health care is of essential importance as well. Occupational schemes acquired after the Second World War a significant role in pension systems and have become their second most important pillar. In a number of countries theyhave this status till today, despite modern pension theory tends to replace them by personal pensions, but these usually have a much higher overhead costs. Tax theory is not uniform in approach to the taxation of personal pensions, in practice there isa considerable tendency to stimulate significant retirement savings and ignore the fiscal costs associated with it. EU tax policy rejects taxation of personal pensions and other financial services by VAT on the basis of alleged technical

Název v anglickém jazyce

Tax Treatment of Public and Private Pensions

Popis výsledku anglicky

Different approaches to taxing public pensions and to social security contributions can be explained by differences in emphasis on various social models in different countries and by inconsistencies in the implementation of social and fiscal reforms. Theconcept of funding of public health care is of essential importance as well. Occupational schemes acquired after the Second World War a significant role in pension systems and have become their second most important pillar. In a number of countries theyhave this status till today, despite modern pension theory tends to replace them by personal pensions, but these usually have a much higher overhead costs. Tax theory is not uniform in approach to the taxation of personal pensions, in practice there isa considerable tendency to stimulate significant retirement savings and ignore the fiscal costs associated with it. EU tax policy rejects taxation of personal pensions and other financial services by VAT on the basis of alleged technical

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název periodika

ACTA VŠFS

ISSN

1802-792X

e-ISSN

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Svazek periodika

8

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

TD - Čadská republika

Počet stran výsledku

21

Strana od-do

7-27

Kód UT WoS článku

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EID výsledku v databázi Scopus

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