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Description
| - This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic were chosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993-2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the upper income g
- This paper presents the results of a comparative analysis of relative tax burden of taxpayers (natural persons) with income from employment in the Czech Republic from 1993 to 2009. Single, childless taxpayers with tax residency in the Czech Republic were chosen to represent this category of taxpayers. The amount of the tax burden was conceived as the sum of natural person income tax and the social and health insurance premiums paid by the taxpayer (employee), constituting in its nature and character a tax equivalent. The amount of these legally imposed payments was set with respect to the state valid and effective as of December 31st of the relevant year, in case of the year 2009 with respect to the state as of June 30th. The results of the performed analysis prove gradual decrease in relative tax burden in the period of 1993-2009 for taxpayers of all income groups. However, the decrease cannot be characterized as uniform. The most marked decrease was identified with taxpayers in the upper income g (en)
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Title
| - Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993
- Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993 (en)
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skos:prefLabel
| - Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993
- Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993 (en)
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skos:notation
| - RIV/00216305:26510/09:PU84936!RIV10-GA0-26510___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/00216305:26510/09:PU84936
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Czech Republic, income from employment, natural persons, taxation (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - International Conference: Contemporary Issues in Economy.
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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number of pages
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http://purl.org/ne...btex#hasPublisher
| - Wydawnictvo naukove Universytetu Mikalaja Kopernika
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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