About: DISTORTION IN TAXATION OF WAGES

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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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The Czech Republic still belongs to countries with less effective and not too flexible labour market. Tax burden of work is high and it is caused with high social and health insurance, especially by the amount which the employer is obliged to cover for his/her employees and on the contrary by a low proportion of income taxation of natural persons. The aim of this article is to refer to the tax burden of employees which is determined by the amount and complicated personal tax structure and amount of social and health insurance. The Czech Republic still belongs to countries with less effective and not too flexible labour market. Tax burden of work is high and it is caused with high social and health insurance, especially by the amount which the employer is obliged to cover for his/her employees and on the contrary by a low proportion of income taxation of natural persons. The aim of this article is to refer to the tax burden of employees which is determined by the amount and complicated personal tax structure and amount of social and health insurance. (en)
Title	DISTORTION IN TAXATION OF WAGES DISTORTION IN TAXATION OF WAGES (en)
skos:prefLabel	DISTORTION IN TAXATION OF WAGES DISTORTION IN TAXATION OF WAGES (en)
skos:notation	RIV/47813059:19520/13:#0002226!RIV14-MSM-19520___
http://linked.open...avai/riv/aktivita	O
http://linked.open...avai/riv/aktivity	O
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Sobotovičová, Šárka Janoušková, Jana
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	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	69953
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/13:#0002226
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	personal income tax; labor cost; social and health insurance; tax efficiency; tax burden (en)
http://linked.open.../riv/klicoveSlovo	tax efficiency personal income tax social and health insurance labor cost tax burden
http://linked.open...ontrolniKodProRIV	[4C13705BAE6A]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Finance and the performance of firms in science, education, and practice
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	JANOUŠKOVÁ, Jana SOBOTOVIČOVÁ, Šárka
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	000329435800024
http://linked.open.../riv/zahajeniAkce	2013-04-25 (xsd:date)
number of pages	12 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Univerzita Tomáše Bati ve Zlíně
https://schema.org/isbn	978-80-7454-246-6
http://localhost/t...ganizacniJednotka	19520

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