Personal income taxation in a context of a tax structure

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002699" target="_blank" >RIV/47813059:19520/14:#0002699 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.sciencedirect.com/science/article/pii/S2212567114003918" target="_blank" >http://www.sciencedirect.com/science/article/pii/S2212567114003918</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/S2212-5671(14)00391-8" target="_blank" >10.1016/S2212-5671(14)00391-8</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Personal income taxation in a context of a tax structure

Popis výsledku v původním jazyce

The paper examines importance and disparities of personal income taxation in a context of a tax structure. The attention is focused on single worker taxation with the average wage in 21 selected European countries, OECD as well as the European Union members. Importance of personal income taxes is not only in their financial contribution to the public budgets (in average, personal income taxes are the second most important source of tax revenues in line with Eurostat tax classification), but also in their impact on other government policies and goals (e.g. an economic growth, a redistribution, country´s competitiveness, a functioning of labour markets or fiscal federalism) at the same time. Finally, paper explores relation between PIT share on total taxation and average PIT rate for a single worker with the average wage. Results indicate that increasing PIT share on total taxation by 1 percentage point increases the PIT rate by 0.57 percentage point. It confirms the importance of PIT ra

Název v anglickém jazyce

Personal income taxation in a context of a tax structure

Popis výsledku anglicky

The paper examines importance and disparities of personal income taxation in a context of a tax structure. The attention is focused on single worker taxation with the average wage in 21 selected European countries, OECD as well as the European Union members. Importance of personal income taxes is not only in their financial contribution to the public budgets (in average, personal income taxes are the second most important source of tax revenues in line with Eurostat tax classification), but also in their impact on other government policies and goals (e.g. an economic growth, a redistribution, country´s competitiveness, a functioning of labour markets or fiscal federalism) at the same time. Finally, paper explores relation between PIT share on total taxation and average PIT rate for a single worker with the average wage. Results indicate that increasing PIT share on total taxation by 1 percentage point increases the PIT rate by 0.57 percentage point. It confirms the importance of PIT ra

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

—

Projekt

—

Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia Economics and Finance

ISBN

—

ISSN

2212-5671

e-ISSN

—

Počet stran výsledku

8

Strana od-do

662-669

Název nakladatele

ELSEVIER SCIENCE BV

Místo vydání

Amsterdam

Místo konání akce

Mendelova univerzita

Datum konání akce

6. 3. 2014

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

000345439100078