Selected Aspects of Personal Income Tax in the Czech Republic
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239447" target="_blank" >RIV/61989100:27510/18:10239447 - isvavai.cz</a>
Výsledek na webu
<a href="http://cesmaa.org/Docs/JAES-Fall-Volume-XIII-Issue5592018.pdf" target="_blank" >http://cesmaa.org/Docs/JAES-Fall-Volume-XIII-Issue5592018.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Selected Aspects of Personal Income Tax in the Czech Republic
Popis výsledku v původním jazyce
This article deals with the assessment of selected indicators of personal income tax with a focus on the taxation of employment in terms of the Czech Republic. Indicators examined are tax income, the effective tax rate, tax allowances and tax credits. The aim of this article is to determine by means of selected methods whether there are dependences between the development of values of mentioned indicators. The personal income tax is a part of the tax system of the Czech Republic since its formation in 1993. During this time, the law governing the taxation of incomes have been amended many times. There was a gradual transition from moving progressive tax rate to a linear rate. Due to the existence of items reducing either the tax base or tax liability, the tax remains progressive though in most cases. The methods of regression and correlation analysis, methods for time-series analysis, methods of analysis and comparison are used in this article.
Název v anglickém jazyce
Selected Aspects of Personal Income Tax in the Czech Republic
Popis výsledku anglicky
This article deals with the assessment of selected indicators of personal income tax with a focus on the taxation of employment in terms of the Czech Republic. Indicators examined are tax income, the effective tax rate, tax allowances and tax credits. The aim of this article is to determine by means of selected methods whether there are dependences between the development of values of mentioned indicators. The personal income tax is a part of the tax system of the Czech Republic since its formation in 1993. During this time, the law governing the taxation of incomes have been amended many times. There was a gradual transition from moving progressive tax rate to a linear rate. Due to the existence of items reducing either the tax base or tax liability, the tax remains progressive though in most cases. The methods of regression and correlation analysis, methods for time-series analysis, methods of analysis and comparison are used in this article.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
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OECD FORD obor
50204 - Business and management
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Journal of Applied Economic Sciences
ISSN
1843-6110
e-ISSN
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Svazek periodika
13
Číslo periodika v rámci svazku
5
Stát vydavatele periodika
RO - Rumunsko
Počet stran výsledku
11
Strana od-do
1429-1439
Kód UT WoS článku
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EID výsledku v databázi Scopus
2-s2.0-85057076042