The impact of the adoption of the rehabilitation tax package in the Czech Republic on the progressivity of personal income tax

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F24%3A10256754" target="_blank" >RIV/61989100:27510/24:10256754 - isvavai.cz</a>

Výsledek na webu

<a href="https://aak.slu.cz/pdfs/aak/2024/02/05.pdf" target="_blank" >https://aak.slu.cz/pdfs/aak/2024/02/05.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.25142/aak.2024.011" target="_blank" >10.25142/aak.2024.011</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The impact of the adoption of the rehabilitation tax package in the Czech Republic on the progressivity of personal income tax

Popis výsledku v původním jazyce

The article focuses on an overview of selected tax changes in the Czech Republic from 2024 as part of the adoption of the consolidation package. The article further deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2023 and 2024. The aim of the article is to describe selected tax changes in the Czech Republic and to evaluate the impact of changes in interval progressivity. Calculations are made on the basis of the effective tax rate, the progressivity of the average rate, the progressivity of the tax obligation and the progressivity of the after-tax income of the taxpayer receiving income from a dependent activity. 6 hypothetical situations of taxpayers are analyzed. Some of the tax changes under discussion include an increase in the corporate income tax rate, the abolition of the taxpayer discount, the limitation of the spouse discount, the introduction of a rate for employee health insurance, an increase in the tax on real estate, changes in work done outside of employment or an increase in social insurance rates for self-employed only. The results of the interval progressivity show that the highest tax progressivity is for low-income taxpayers and it decreases with increasing gross income. Taxpayers with child have interval progressivity and a lower effective tax rate. Furthermore, in 2024 compared to 2023, due to tax changes, the indicators of interval progressivity will change.

Název v anglickém jazyce

The impact of the adoption of the rehabilitation tax package in the Czech Republic on the progressivity of personal income tax

Popis výsledku anglicky

The article focuses on an overview of selected tax changes in the Czech Republic from 2024 as part of the adoption of the consolidation package. The article further deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2023 and 2024. The aim of the article is to describe selected tax changes in the Czech Republic and to evaluate the impact of changes in interval progressivity. Calculations are made on the basis of the effective tax rate, the progressivity of the average rate, the progressivity of the tax obligation and the progressivity of the after-tax income of the taxpayer receiving income from a dependent activity. 6 hypothetical situations of taxpayers are analyzed. Some of the tax changes under discussion include an increase in the corporate income tax rate, the abolition of the taxpayer discount, the limitation of the spouse discount, the introduction of a rate for employee health insurance, an increase in the tax on real estate, changes in work done outside of employment or an increase in social insurance rates for self-employed only. The results of the interval progressivity show that the highest tax progressivity is for low-income taxpayers and it decreases with increasing gross income. Taxpayers with child have interval progressivity and a lower effective tax rate. Furthermore, in 2024 compared to 2023, due to tax changes, the indicators of interval progressivity will change.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Svazek periodika

24

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

54-67

Kód UT WoS článku

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EID výsledku v databázi Scopus

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