Interval and Global Progressivity. The Case of the Visegrad Group

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F25%3A10258084" target="_blank" >RIV/61989100:27510/25:10258084 - isvavai.cz</a>

Výsledek na webu

<a href="https://acta.vsfs.eu/pdf/acta-2025-1-02.pdf" target="_blank" >https://acta.vsfs.eu/pdf/acta-2025-1-02.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.37355/acta-2025/1-02" target="_blank" >10.37355/acta-2025/1-02</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Interval and Global Progressivity. The Case of the Visegrad Group

Popis výsledku v původním jazyce

Background: The countries of the Visegrad Group (Czech Republic, Slovakia, Poland and Hungary) apply different personal income tax systems that reflect their different economic and social policies. Taking into account the fact that often every year changes are made in the tax legislation, there are changes in tax systems. Aim: The article is focused on measuring the progressivity of the tax on dependent activityin the Czech Republic, Slovakia, Poland and Hungary. Methods: Interval and global progression methods were us ed. Specifically, these are the progressivity of the average rate, the progressivity of the tax liability, the Lorenz curve, the Gini coefficient and the Musgrave and Thin index.Results: The resulting values are calculated according to model examples based on thetax laws of individual countries. Based on the results of interval progressivity, similar but also different features can be observed in individual countries. In the case of the Czech Republic, Slovakia and Poland, it can be observed that the tax on income from dependent activity is progressive. In the case of taxpayers with low incomes and in the case where a child lives with the taxpayer, the tax in some cases even has a regressive effect. On the other hand, in Hungary, a proportional tax applies throughout. Based on indicators of global progressivity, they show that the tax on income from dependent activities is the most progressive in Poland.

Název v anglickém jazyce

Interval and Global Progressivity. The Case of the Visegrad Group

Popis výsledku anglicky

Background: The countries of the Visegrad Group (Czech Republic, Slovakia, Poland and Hungary) apply different personal income tax systems that reflect their different economic and social policies. Taking into account the fact that often every year changes are made in the tax legislation, there are changes in tax systems. Aim: The article is focused on measuring the progressivity of the tax on dependent activityin the Czech Republic, Slovakia, Poland and Hungary. Methods: Interval and global progression methods were us ed. Specifically, these are the progressivity of the average rate, the progressivity of the tax liability, the Lorenz curve, the Gini coefficient and the Musgrave and Thin index.Results: The resulting values are calculated according to model examples based on thetax laws of individual countries. Based on the results of interval progressivity, similar but also different features can be observed in individual countries. In the case of the Czech Republic, Slovakia and Poland, it can be observed that the tax on income from dependent activity is progressive. In the case of taxpayers with low incomes and in the case where a child lives with the taxpayer, the tax in some cases even has a regressive effect. On the other hand, in Hungary, a proportional tax applies throughout. Based on indicators of global progressivity, they show that the tax on income from dependent activities is the most progressive in Poland.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

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

Název periodika

ACTA VŠFS

ISSN

1802-792X

e-ISSN

—

Svazek periodika

19

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

14

Strana od-do

18-31

Kód UT WoS článku

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EID výsledku v databázi Scopus

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