About: Taxing and Subsidizing Pensions

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Czech fiscal policy has not had a consistent approach towards pensions. Partial taxation of public pensions has developed under the fiscal pressures, without trying to formulate any systematic approach. An important problem is the public pension policy itself and the relation of social security contributions to the changing income taxation policy. 3rd pillar private pensions were introduced as a supplement to public pensions, with extreme state contributions and tax deductions. The taxation and subsidization of 2nd pillar private pensions is explained in a very different way. We compare the Czech fiscal policy in this respect with policy and systems in other countries. Different concepts of taxation of pension funds are discussed, having in mind the development of general tax policies. The approaches to value-added taxation of financial services and to the insurance excise taxes and contributions are also of heavy importance. Our research results support full taxation of public pensions, application of the TTE principle to personal pensions and standard value-added taxation of financial services. Czech fiscal policy has not had a consistent approach towards pensions. Partial taxation of public pensions has developed under the fiscal pressures, without trying to formulate any systematic approach. An important problem is the public pension policy itself and the relation of social security contributions to the changing income taxation policy. 3rd pillar private pensions were introduced as a supplement to public pensions, with extreme state contributions and tax deductions. The taxation and subsidization of 2nd pillar private pensions is explained in a very different way. We compare the Czech fiscal policy in this respect with policy and systems in other countries. Different concepts of taxation of pension funds are discussed, having in mind the development of general tax policies. The approaches to value-added taxation of financial services and to the insurance excise taxes and contributions are also of heavy importance. Our research results support full taxation of public pensions, application of the TTE principle to personal pensions and standard value-added taxation of financial services. (en)
Title	Taxing and Subsidizing Pensions Taxing and Subsidizing Pensions (en)
skos:prefLabel	Taxing and Subsidizing Pensions Taxing and Subsidizing Pensions (en)
skos:notation	RIV/26138077:_____/13:#0000468!RIV14-MSM-26138077
http://linked.open...avai/predkladatel	Vysoká škola finanční a správní, o.p.s.
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Vostatek, Jaroslav
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola finanční a správní, o.p.s.
http://linked.open...dnocenehoVysledku	109866
http://linked.open...ai/riv/idVysledku	RIV/26138077:_____/13:#0000468
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Public pensions; Private pensions; Personal income tax; Value added tax; Tax expenditure (en)
http://linked.open.../riv/klicoveSlovo	Value added tax Personal income tax Tax expenditure Private pensions Public pensions
http://linked.open...ontrolniKodProRIV	[37F289B20C7D]
http://linked.open...v/mistoKonaniAkce	Ostrava
http://linked.open...i/riv/mistoVydani	Ostrava
http://linked.open...i/riv/nazevZdroje	Economic Policy in the European Union Member Countries
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Vostatek, Jaroslav
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2013-01-01 (xsd:date)
number of pages	17 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn	978-80-248-3095-7

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