About: Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993

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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	There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic. There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic. (en)
Title	Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 (en)
skos:prefLabel	Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 (en)
skos:notation	RIV/61989100:27510/09:00020812!RIV12-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...iv/cisloPeriodika	7
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Široký, Jan Maková, Kateřina
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	319002
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/09:00020812
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax progressiveness; tax liability; personal income tax; flat tax rate; efficient tax rate; average wage (en)
http://linked.open.../riv/klicoveSlovo	tax liability personal income tax average wage efficient tax rate flat tax rate tax progressiveness
http://linked.open...odStatuVydavatele	SK - Slovenská republika
http://linked.open...ontrolniKodProRIV	[9AFABCF4D719]
http://linked.open...i/riv/nazevZdroje	Ekonomický časopis
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	57
http://linked.open...iv/tvurceVysledku	Široký, Jan Maková, Kateřina
http://linked.open...ain/vavai/riv/wos	000272030900003
issn	0013-3035
number of pages	13 (xsd:int)
http://localhost/t...ganizacniJednotka	27510
is http://linked.open...avai/riv/vysledek of	Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007

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