Harmonization of Personal Income Tax Rates in Selected Central European Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245688" target="_blank" >RIV/61989100:27510/20:10245688 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Harmonization of Personal Income Tax Rates in Selected Central European Countries

Popis výsledku v původním jazyce

The European Union has paid significant attention to tax policy issues since its inception. Differences of tax policy among Member States hamper the functioning of the single internal market. The aim of the paper is to evaluate the state of harmonization of personal income tax rates in the Czech Republic and its neighbouring countries by applying a parametric two-sample test. In addition to methods for hypothesis testing, the paper also uses methods of description, analysis, synthesis and comparison. The results show that the harmonization process in the area of personal income tax rates in the analysed countries is stagnating and the differences are widening even more. While the nominal tax rate in the Czech Republic is linear, in the other analysed countries the tax rate is progressive. The absence of directives regulating the basic elements of a personal income tax throughout the European Union has resulted in very significant differences in the tax rates of personal income tax.

Název v anglickém jazyce

Harmonization of Personal Income Tax Rates in Selected Central European Countries

Popis výsledku anglicky

The European Union has paid significant attention to tax policy issues since its inception. Differences of tax policy among Member States hamper the functioning of the single internal market. The aim of the paper is to evaluate the state of harmonization of personal income tax rates in the Czech Republic and its neighbouring countries by applying a parametric two-sample test. In addition to methods for hypothesis testing, the paper also uses methods of description, analysis, synthesis and comparison. The results show that the harmonization process in the area of personal income tax rates in the analysed countries is stagnating and the differences are widening even more. While the nominal tax rate in the Czech Republic is linear, in the other analysed countries the tax rate is progressive. The absence of directives regulating the basic elements of a personal income tax throughout the European Union has resulted in very significant differences in the tax rates of personal income tax.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic

ISBN

978-80-248-4456-5

ISSN

2571-029X

e-ISSN

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Počet stran výsledku

8

Strana od-do

475-482

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

3. 12. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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