Přístupnostní navigace
E-přihláška
Vyhledávání Vyhledat Zavřít
Detail publikace
BRYCHTA, K. SVIRÁK, P.
Originální název
Taxation of Capital Income in the Czech Republic
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
The paper describes the development of the effective tax rate of the enterprise income and the income from so-called other independently gainful activities of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009, which makes it possible to draw relevant conclusions about the development in taxation of this income type. Two categories of taxpayers are compared - the first being a single childless taxpayer, the other a family with two children, where only one spouse attains incomes. The results of the analysis that has been carried through clearly show a gradual decrease in effective tax rate for both categories of taxpayers, which, however, cannot be considered steady in the time period in focus. In connection to the first category of taxpayers it can be stated that, judged by the difference between its level in the year 1993 and in the year 2009, the amount of effective tax rate decrease is in direct proportion with the amount of tax base. In connection with the second one it can be observed that the effective tax rate decrease can be considered relatively steady for the whole interval of the tax base in focus.
Klíčová slova
Czech Republic, effective tax rate, natural person, taxation
Autoři
BRYCHTA, K.; SVIRÁK, P.
Rok RIV
2011
Vydáno
5. 1. 2011
Nakladatel
The Institute for Business and Finance Research
Místo
USA, Nevada
ISSN
1931-0285
Periodikum
Global Conference on Business and Finance Proceedings
Ročník
6
Číslo
1
Stát
Spojené státy americké
Strany od
458
Strany do
469
Strany počet
12
BibTex
@inproceedings{BUT36463, author="Karel {Brychta} and Pavel {Svirák}", title="Taxation of Capital Income in the Czech Republic", booktitle="Global Conference on Business and Finance Proceedings", year="2011", journal="Global Conference on Business and Finance Proceedings", volume="6", number="1", pages="458--469", publisher="The Institute for Business and Finance Research", address="USA, Nevada", issn="1931-0285" }