Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?

Krajňák, Michal

doi:10.18267/j.polek.1295

Cited by 2 publications

(2 citation statements)

References 27 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The tax rate, which significantly influences the tax burden is important information for politicians and economists [38]. Progressivity is a typical feature of a PIT [39]. The very high degree of tax progressiveness affects the motivation to work, which is why, for example, in Slovakia or the Czech Republic [14], the progressive tax rate was replaced by a nominal linear tax rate in the past [30].…”

Section: Resultsmentioning

confidence: 99%

Comparison of essential indicators related to the personal income tax burden in the EU countries

Ferenczi Vanova,

Krajčírová,

Munk

et al. 2024

Potr. S. J. F. Sci.

View full text Add to dashboard Cite

Agriculture performs productive functions and is an essential provider of job opportunities. The labour force is one of the important factors affecting agricultural and food production. In general, the business environment affects, among other things, employers' and employees' personal income tax burden. Increasing the efficiency of business activity is inevitably associated with achieving the lowest possible costs. It can be concluded that labor and other personal costs represent, on average, 30-60% of the costs of the agricultural product. In general, taxation of individuals engaged in agriculture with personal income tax does not differ from taxation of individual's income in other sectors of the national economy. The paper focuses on assessing indicators related to the personal income tax burden in the EU countries for the years 2008-2020 based on the data from the Eurostat Tax Classification presented by descriptive characteristics. Achieved results are compared within the EU Member States and for particular countries with an EU-27 average. The West EU countries implement tax and fiscal policies compared to the East EU countries, which are not subject to significant changes in the tax system and thus ensure relatively stable tax revenues to public budgets regarding total taxes and employment income, including unchanged personal income tax rates. The East EU countries declare a lower tax burden of personal income tax. Still, due to the competitiveness of the countries, this burden is also being gradually reduced in the reviewed period in the case of the West EU countries, thus bringing closer unification of the tax policies. Slovakia achieved below-average values of all assessed indicators and at the same time high variability.

show abstract

Section: Resultsmentioning

confidence: 99%

Comparison of essential indicators related to the personal income tax burden in the EU countries

Ferenczi Vanova,

Krajčírová,

Munk

et al. 2024

Potr. S. J. F. Sci.

View full text Add to dashboard Cite

show abstract

“…These deductions, therefore, have a regressive effect, which is mitigated by the limits of these deductions. (Krajňák, 2020). Deductions include, for example, interest on housing loans, private life insurance premiums, and pension insurance contributions.…”

Section: Czech Tax Law In Income Taxesmentioning

confidence: 99%

Proceedings of the 7th International Conference on European Integration 2024

2024

View full text Add to dashboard Cite

Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?

Cited by 2 publications

References 27 publications

Comparison of essential indicators related to the personal income tax burden in the EU countries

Comparison of essential indicators related to the personal income tax burden in the EU countries

Proceedings of the 7th International Conference on European Integration 2024

Contact Info

Product

Resources

About