Comparison of the Tax System of The Czech Republic and Germany: Tendency to A Uniform Concept and Definition of National Specifications

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of the Tax System of The Czech Republic and Germany: Tendency to A Uniform Concept and Definition of National Specifications

Popis výsledku v původním jazyce

The primary goal of this paper was to determine whether there are differences in the concept of individual taxes in the tax system of the Czech Republic and the Germany concerning the progressiveness of taxes towards different economically disposable taxpayers. Within individual direct and indirect taxes, tax rates were identified, and tax rebates and benefits could lead to varying burdens on individual taxpayers. This paper is based mainly on a description of the legislation of the Czech Republic and Germany. Differences in the progressiveness of taxation were found mainly in direct taxes. The key is the personal income tax, which shows considerable progressivity in Germany, as the range of tax rates is from 0% to 45%. Within the framework of income tax, as well as within the framework of the real estate tax and real estate transfer, it can be found that some persons are disadvantaged by the fact that in addition to federal tax rates, there are also multipliers determined by individual municipalit

Název v anglickém jazyce

Comparison of the Tax System of The Czech Republic and Germany: Tendency to A Uniform Concept and Definition of National Specifications

Popis výsledku anglicky

The primary goal of this paper was to determine whether there are differences in the concept of individual taxes in the tax system of the Czech Republic and the Germany concerning the progressiveness of taxes towards different economically disposable taxpayers. Within individual direct and indirect taxes, tax rates were identified, and tax rebates and benefits could lead to varying burdens on individual taxpayers. This paper is based mainly on a description of the legislation of the Czech Republic and Germany. Differences in the progressiveness of taxation were found mainly in direct taxes. The key is the personal income tax, which shows considerable progressivity in Germany, as the range of tax rates is from 0% to 45%. Within the framework of income tax, as well as within the framework of the real estate tax and real estate transfer, it can be found that some persons are disadvantaged by the fact that in addition to federal tax rates, there are also multipliers determined by individual municipalit

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 38th International Business Information Management Association (IBIMA)

ISBN

978-0-9998551-7-1

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

4112-4119

Název nakladatele

International Business Information Management Association (IBIMA)

Místo vydání

Seville, Spain

Místo konání akce

Seville, Spain

Datum konání akce

23. 11. 2021

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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