Impacts of the Tax Package In 2021 on the Taxation of Employees and Self-Employed People in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247656" target="_blank" >RIV/61989100:27510/21:10247656 - isvavai.cz</a>

Výsledek na webu

<a href="https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1077/proceedings_2021_1.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-000" target="_blank" >10.36689/uhk/hed/2021-01-000</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Impacts of the Tax Package In 2021 on the Taxation of Employees and Self-Employed People in the Czech Republic

Popis výsledku v původním jazyce

The presented article focuses on the effects of the tax package on the taxation of employees&apos; income and on self-employed people in the Czech Republic. As part of the adopted tax changes, the super gross wage is abolished, a catering flat rate for employees is introduced, and, among other things, a flat tax is introduced for the self-employed. The aim of the contribution is to analyze these tax changes. Model examples show what the abolition of super-gross wage means for employees and whether this fact is beneficial for them, as stated by tax policy makers. Furthermore, the essence of the catering flat rate is introduced in order to determine when it is advantageous for employees and when for employers. Finally, the introduction of a flat tax is analyzed with regard to its advantage for the self- employed. Model situations have shown that the abolition of the super-gross wage represents in all cases an increase in the net wage for employees. In the case of catering and the introduction of a flat tax, the result depends on the amount of the catering flat rate or more precisely the amount of income and expenditure of the self-employed person.

Název v anglickém jazyce

Impacts of the Tax Package In 2021 on the Taxation of Employees and Self-Employed People in the Czech Republic

Popis výsledku anglicky

The presented article focuses on the effects of the tax package on the taxation of employees&apos; income and on self-employed people in the Czech Republic. As part of the adopted tax changes, the super gross wage is abolished, a catering flat rate for employees is introduced, and, among other things, a flat tax is introduced for the self-employed. The aim of the contribution is to analyze these tax changes. Model examples show what the abolition of super-gross wage means for employees and whether this fact is beneficial for them, as stated by tax policy makers. Furthermore, the essence of the catering flat rate is introduced in order to determine when it is advantageous for employees and when for employers. Finally, the introduction of a flat tax is analyzed with regard to its advantage for the self- employed. Model situations have shown that the abolition of the super-gross wage represents in all cases an increase in the net wage for employees. In the case of catering and the introduction of a flat tax, the result depends on the amount of the catering flat rate or more precisely the amount of income and expenditure of the self-employed person.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Hradec Economic Days : proceedings of the International Scientific Conference Hradec Economic Days 2021 : March 25–26, 2021, Hradec Králové, Czech Republic. Vol. 11

ISBN

978-80-7435-822-7

ISSN

2464-6059

e-ISSN

2464-6067

Počet stran výsledku

11

Strana od-do

687-697

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

25. 3. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000670596900068