Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 – 2014

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86093531" target="_blank" >RIV/61989100:27510/15:86093531 - isvavai.cz</a>

Výsledek na webu

<a href="http://ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://ufu.utb.cz/konference/sbornik2015.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 – 2014

Popis výsledku v původním jazyce

The paper deals with an analysis of the development of an effective income tax rate in the Czech Republic in years 1993 – 2014. The paper shows that the decisive factor for the evaluation of the tax burden is not only an income tax rate specified by law but also the existence of items reducing the tax base or the tax. In cases where the taxpayers apply only the basic tax advantage for themselves, there occurs the growing trend of effective tax rate in the mentioned years. The trend of development is reverse in the second analyzed situation where, in addition to the basic benefit for the taxpayer, there is applied also fiscal advantage for two dependent children in cohabitation.

Název v anglickém jazyce

Development of an Effective Tax Rate and other Selected Indicators of Personal Income Tax in Years 1993 – 2014

Popis výsledku anglicky

The paper deals with an analysis of the development of an effective income tax rate in the Czech Republic in years 1993 – 2014. The paper shows that the decisive factor for the evaluation of the tax burden is not only an income tax rate specified by law but also the existence of items reducing the tax base or the tax. In cases where the taxpayers apply only the basic tax advantage for themselves, there occurs the growing trend of effective tax rate in the mentioned years. The trend of development is reverse in the second analyzed situation where, in addition to the basic benefit for the taxpayer, there is applied also fiscal advantage for two dependent children in cohabitation.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and Performance of Firms in Science, Education and Practice : proceedings of the 7th International Scientific Conference : April 23-24, 2015, Zlín, Czech Republic

ISBN

978-80-7454-482-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

15

Strana od-do

738-752

Název nakladatele

Tomas Bata University in Zlín

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

23. 4. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000374107300058