Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model e...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Babes-Bolyai University, Cluj-Napoca
2023-10-01
|
| Series: | Transylvanian Review of Administrative Sciences |
| Subjects: | |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/750 |
| _version_ | 1797262649324470272 |
|---|---|
| author | Michal Krajňák |
| author_facet | Michal Krajňák |
| author_sort | Michal Krajňák |
| collection | DOAJ |
| description | The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period. |
| first_indexed | 2024-03-11T11:46:30Z |
| format | Article |
| id | doaj.art-717efca8d027440a9471d3e86ad7309a |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:00:28Z |
| publishDate | 2023-10-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-717efca8d027440a9471d3e86ad7309a2024-03-14T07:28:38ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452023-10-011970678410.24193/tras.70E.4793Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax RevenueMichal Krajňák0Associate professor, Department of Accounting and Taxes, Faculty of Economics, VSB Technical University of Ostrava, Ostrava, Czech RepublicThe article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.https://rtsa.ro/tras/index.php/tras/article/view/750czech republiceffective tax ratepersonal income taxtax revenuetax progressivity. |
| spellingShingle | Michal Krajňák Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue Transylvanian Review of Administrative Sciences czech republic effective tax rate personal income tax tax revenue tax progressivity. |
| title | Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue |
| title_full | Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue |
| title_fullStr | Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue |
| title_full_unstemmed | Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue |
| title_short | Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue |
| title_sort | personal income tax progressivity in the czech republic and its influence on tax revenue |
| topic | czech republic effective tax rate personal income tax tax revenue tax progressivity. |
| url | https://rtsa.ro/tras/index.php/tras/article/view/750 |
| work_keys_str_mv | AT michalkrajnak personalincometaxprogressivityintheczechrepublicanditsinfluenceontaxrevenue |