Interval Progressivity Of The Income Tax In Czech Republic in 2020 and 2021

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247820" target="_blank" >RIV/61989100:27510/21:10247820 - isvavai.cz</a>

Výsledek na webu

<a href="https://digilib.k.utb.cz/handle/10563/49767" target="_blank" >https://digilib.k.utb.cz/handle/10563/49767</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Interval Progressivity Of The Income Tax In Czech Republic in 2020 and 2021

Popis výsledku v původním jazyce

In the Czech Republic, a linear personal income tax rate was introduced from 2008 to 2020, but due to non-taxable parts or tax benefits for children, the tax was progressive. In 2021, zonal taxation will be introduced. For income up to the maximum assessment base, the 15% tax rate is maintained and for income exceeding the specified limit, the 23% tax rate is used. The paper deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2020 and 2021. All calculations are performed on the basis of effective tax rate, average rate progressivity, tax liability progressivity and progressivity of income after tax for taxpayers receiving only income from dependent activities. As a source of data, the average gross wage for 2020 and for 2021 and its multiples, is used. Four hypothetical situations of taxpayers are analyzed, namely a taxpayer entitled only to a basic discount for a taxpayer, a taxpayer with one child living in a joint household, a taxpayer with two children in a joint household and a taxpayer living with one child in a joint household and further with a low-income wife. The results of interval progressivity show that the highest progressivity is among low-income taxpayers and decreases with increasing gross income. Furthermore, in 2021, compared to 2020, there is no significant change in the indicators of interval progressivity, respectively, in 2021 there is a slight increase in progressivity.

Název v anglickém jazyce

Interval Progressivity Of The Income Tax In Czech Republic in 2020 and 2021

Popis výsledku anglicky

In the Czech Republic, a linear personal income tax rate was introduced from 2008 to 2020, but due to non-taxable parts or tax benefits for children, the tax was progressive. In 2021, zonal taxation will be introduced. For income up to the maximum assessment base, the 15% tax rate is maintained and for income exceeding the specified limit, the 23% tax rate is used. The paper deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2020 and 2021. All calculations are performed on the basis of effective tax rate, average rate progressivity, tax liability progressivity and progressivity of income after tax for taxpayers receiving only income from dependent activities. As a source of data, the average gross wage for 2020 and for 2021 and its multiples, is used. Four hypothetical situations of taxpayers are analyzed, namely a taxpayer entitled only to a basic discount for a taxpayer, a taxpayer with one child living in a joint household, a taxpayer with two children in a joint household and a taxpayer living with one child in a joint household and further with a low-income wife. The results of interval progressivity show that the highest progressivity is among low-income taxpayers and decreases with increasing gross income. Furthermore, in 2021, compared to 2020, there is no significant change in the indicators of interval progressivity, respectively, in 2021 there is a slight increase in progressivity.

Druh

D - Stať ve sborníku

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

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Conference Proceedings DOKBAT : 17th Annual International Bata Conference for Ph.D. Students and Young Researchers : 20.5.2021, Zlín

ISBN

978-80-7678-025-5

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

529-539

Název nakladatele

UTB ve Zlíně

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

20. 5. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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