Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020812" target="_blank" >RIV/61989100:27510/09:00020812 - 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

Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007

Popis výsledku v původním jazyce

There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a partof the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.

Název v anglickém jazyce

Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007

Popis výsledku anglicky

There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a partof the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.

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

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název periodika

Ekonomický časopis

ISSN

0013-3035

e-ISSN

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Svazek periodika

57

Číslo periodika v rámci svazku

7

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

13

Strana od-do

653-666

Kód UT WoS článku

000272030900003

EID výsledku v databázi Scopus

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