Aspects Influencing High Labour Costs in Relation to a Company's Costs

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003559" target="_blank" >RIV/47813059:19520/15:#0003559 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/s11294-014-9498-4" target="_blank" >http://dx.doi.org/10.1007/s11294-014-9498-4</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/s11294-014-9498-4" target="_blank" >10.1007/s11294-014-9498-4</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Aspects Influencing High Labour Costs in Relation to a Company's Costs

Popis výsledku v původním jazyce

The article investigates the circumstances causing high labour costs in the Czech Republic, particularly in relation to levy obligations of employers and employees. Every country has a specific tax and social system, and there are some differences visible between the Scandinavian, Anglo-Saxon and continental European models. In the Czech Republic, employers pay the state 34% of their employees' gross wages, which increases labour costs. The share of the personal income tax in the Czech Republic is small. Within the investigation, the labour price has been quantified by the effective tax rate (ETR). It takes into account the statutory income tax rates, the amount of social security and health insurance and tax base construction including possible tax deductions.

Název v anglickém jazyce

Aspects Influencing High Labour Costs in Relation to a Company's Costs

Popis výsledku anglicky

The article investigates the circumstances causing high labour costs in the Czech Republic, particularly in relation to levy obligations of employers and employees. Every country has a specific tax and social system, and there are some differences visible between the Scandinavian, Anglo-Saxon and continental European models. In the Czech Republic, employers pay the state 34% of their employees' gross wages, which increases labour costs. The share of the personal income tax in the Czech Republic is small. Within the investigation, the labour price has been quantified by the effective tax rate (ETR). It takes into account the statutory income tax rates, the amount of social security and health insurance and tax base construction including possible tax deductions.

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

International Advances in Economic Research

ISSN

1083-0898

e-ISSN

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Svazek periodika

21

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

2

Strana od-do

127-128

Kód UT WoS článku

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EID výsledku v databázi Scopus

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