Detail publikace

EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY

BRYCHTA, K.

Originální název

EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

The objective of this paper is primarily to compare and describe the development of the eff ective tax rate (relative tax burden) on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance in terms of the volume of tax collection in the area of natural persons income tax in the Czech Republic. The actual comparison has been performed for the years 2010, 2011 and 2012. In all cases, the legal status was considered that was valid and eff ective as of 31. 12. of particular year. Comparison of the eff ective tax rate was performed not only between the individual countries themselves, but also chronologically for individual countries (the Czech and Slovak Republics, respectively). After the general introduction, the relevant legislation as to incomes from employment and emoluments in both countries is explained. A separate chapter discusses the specifi cation of the applied methodology, within which basic starting points and the simplifi cations applied are defi ned. Another part of the paper contains outputs from compiled mathematical models. These are presented in the form of graphic outputs and supplemented with commentary.

Klíčová slova

Czech and Slovak act on incomes taxes, eff ective tax rate (relative tax burden), employment and emoluments, natural persons

Autoři

BRYCHTA, K.

Rok RIV

2013

Vydáno

24. 12. 2013

Nakladatel

Mendel University in Brno, Czech Republic

Místo

Brno

ISSN

1211-8516

Periodikum

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Ročník

LXI

Číslo

7

Stát

Česká republika

Strany od

2005

Strany do

2020

Strany počet

15

BibTex

@article{BUT104221,
  author="Karel {Brychta}",
  title="EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2013",
  volume="LXI",
  number="7",
  pages="2005--2020",
  issn="1211-8516"
}