Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study
The objective of this paper is primarily to compare and describe the development of the effective 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 i...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2013-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/61/7/2005/ |
| _version_ | 1818475376304717824 |
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| author | Karel Brychta |
| author_facet | Karel Brychta |
| author_sort | Karel Brychta |
| collection | DOAJ |
| description | The objective of this paper is primarily to compare and describe the development of the effective 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 effective as of 31. 12. of particular year. Comparison of the effective 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 specification of the applied methodology, within which basic starting points and the simplifications applied are defined. Another part of the paper contains outputs from compiled mathematical models. These are presented in the form of graphic outputs and supplemented with commentary. |
| first_indexed | 2024-12-10T09:11:45Z |
| format | Article |
| id | doaj.art-9a7996d3cee54ae2a2791602cc091545 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-10T09:11:45Z |
| publishDate | 2013-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-9a7996d3cee54ae2a2791602cc0915452022-12-22T01:54:58ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102013-01-016172005202010.11118/actaun201361072005Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative studyKarel Brychta0Departmernt of Finance, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech RepublicThe objective of this paper is primarily to compare and describe the development of the effective 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 effective as of 31. 12. of particular year. Comparison of the effective 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 specification of the applied methodology, within which basic starting points and the simplifications applied are defined. Another part of the paper contains outputs from compiled mathematical models. These are presented in the form of graphic outputs and supplemented with commentary.https://acta.mendelu.cz/61/7/2005/Czech and Slovak act on incomes taxeseffective tax rate (relative tax burden)employment and emolumentsnatural persons |
| spellingShingle | Karel Brychta Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis Czech and Slovak act on incomes taxes effective tax rate (relative tax burden) employment and emoluments natural persons |
| title | Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study |
| title_full | Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study |
| title_fullStr | Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study |
| title_full_unstemmed | Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study |
| title_short | Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study |
| title_sort | effective tax rate for income from employment in the czech republic and slovak republic a comparative study |
| topic | Czech and Slovak act on incomes taxes effective tax rate (relative tax burden) employment and emoluments natural persons |
| url | https://acta.mendelu.cz/61/7/2005/ |
| work_keys_str_mv | AT karelbrychta effectivetaxrateforincomefromemploymentintheczechrepublicandslovakrepublicacomparativestudy |