Publication detail

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

BRYCHTA, K.

Original Title

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

English Title

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

Type

journal article - other

Language

en

Original Abstract

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.

English abstract

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.

Keywords

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

RIV year

2013

Released

24.12.2013

Publisher

Mendel University in Brno, Czech Republic

Location

Brno

ISBN

1211-8516

Periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Year of study

LXI

Number

7

State

CZ

Pages from

2005

Pages to

2020

Pages count

15

Documents

BibTex


@article{BUT104221,
  author="Karel {Brychta}",
  title="EFFECTIVE TAX RATE FOR INCOME FROM EMPLOYMENT IN THE CZECH REPUBLIC AND SLOVAK REPUBLIC – A COMPARATIVE STUDY",
  annote="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.",
  address="Mendel University in Brno, Czech Republic",
  chapter="104221",
  institution="Mendel University in Brno, Czech Republic",
  number="7",
  volume="LXI",
  year="2013",
  month="december",
  pages="2005--2020",
  publisher="Mendel University in Brno, Czech Republic",
  type="journal article - other"
}