Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10236290" target="_blank" >RIV/61989100:27510/17:10236290 - 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

Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic

Popis výsledku v původním jazyce

The article deals with the assessment of selected aspects of personal income tax in the conditions of the Czech Republic. It follows from this article that the actual amount of the tax burden is based on the wage of a taxpayer – natural person, as well as on the amount of applied deductions that reduce the tax liability. For taxpayers with above-average income, the positive fact is that the moving progressive tax rate has been abolished since 2008, positive impact for the lower-income taxpayers is the fact, that there has been the increasing in child deduction rates. Therefore, in most scenarios, the tax burden by personal income tax decreases. Descriptions, analysis, synthesis, comparisons, correlations, and multi-criterion decision methods are used in the article.

Název v anglickém jazyce

Application of Selected Quantitative Methods to Assess the Development of Personal Income Tax in the Czech Republic

Popis výsledku anglicky

The article deals with the assessment of selected aspects of personal income tax in the conditions of the Czech Republic. It follows from this article that the actual amount of the tax burden is based on the wage of a taxpayer – natural person, as well as on the amount of applied deductions that reduce the tax liability. For taxpayers with above-average income, the positive fact is that the moving progressive tax rate has been abolished since 2008, positive impact for the lower-income taxpayers is the fact, that there has been the increasing in child deduction rates. Therefore, in most scenarios, the tax burden by personal income tax decreases. Descriptions, analysis, synthesis, comparisons, correlations, and multi-criterion decision methods are used in the article.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Journal of Applied Economic Sciences

ISSN

2393-5162

e-ISSN

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Svazek periodika

6

Číslo periodika v rámci svazku

52

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

11

Strana od-do

1759-1770

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85038093132