Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10252847" target="_blank" >RIV/61989100:27510/23:10252847 - isvavai.cz</a>

Výsledek na webu

<a href="https://hrcak.srce.hr/ojs/index.php/bsr/article/view/23679/14214" target="_blank" >https://hrcak.srce.hr/ojs/index.php/bsr/article/view/23679/14214</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/bsrj-2023-0005" target="_blank" >10.2478/bsrj-2023-0005</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Popis výsledku v původním jazyce

Background:The article evaluates the influence of the type of nominal personal income tax rateon its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until theend of 2020, the nominal rate was linear. Objectives:The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach:The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results:In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions:Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.

Název v anglickém jazyce

Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Popis výsledku anglicky

Background:The article evaluates the influence of the type of nominal personal income tax rateon its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until theend of 2020, the nominal rate was linear. Objectives:The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach:The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results:In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions:Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Business Systems Research Journal

ISSN

1847-8344

e-ISSN

1847-9375

Svazek periodika

14

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

HR - Chorvatská republika

Počet stran výsledku

19

Strana od-do

93-111

Kód UT WoS článku

001079919100004

EID výsledku v databázi Scopus

2-s2.0-85173220576