About: Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership?

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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
rdfs:seeAlso	http://www.czso.cz/csu/2012edicniplan.nsf/t/03003B72AB/$File/e-180312q4.pdf
Description	The article focuses on the issue of basic trends in fertility outside marriage and the financial support provided by the state to families with dependent children via the tax and social systems in the Czech Republic since 1989. The work was inspired by the facts that in the past two decades more children have been born outside than inside marriage. The article therefore examines whether the systems have provided a financial incentive to cohabiting partners that could influence their decision to remain unmarried and it describes the basic changes in the tax system and to tax provisions. Both the tax and the social systems have undergone a broad range of changes since the year 1989. Without a doubt, the introduction of joint taxation of married couples advantaged a married couple, as long as social benefits for households were not taken into consideration. In addition, the introduction of a supergross wage and a uniform tax rate of 15% did not make families with dependent children financially worse off. Based on calculations reflecting the system in the year 2011, it is evident that abuse of the system by a fictitious single-parent family is of little benefit. There is some benefit in the case of low-income families if the child benefit and housing and living allowances are taken into account. The article focuses on the issue of basic trends in fertility outside marriage and the financial support provided by the state to families with dependent children via the tax and social systems in the Czech Republic since 1989. The work was inspired by the facts that in the past two decades more children have been born outside than inside marriage. The article therefore examines whether the systems have provided a financial incentive to cohabiting partners that could influence their decision to remain unmarried and it describes the basic changes in the tax system and to tax provisions. Both the tax and the social systems have undergone a broad range of changes since the year 1989. Without a doubt, the introduction of joint taxation of married couples advantaged a married couple, as long as social benefits for households were not taken into consideration. In addition, the introduction of a supergross wage and a uniform tax rate of 15% did not make families with dependent children financially worse off. Based on calculations reflecting the system in the year 2011, it is evident that abuse of the system by a fictitious single-parent family is of little benefit. There is some benefit in the case of low-income families if the child benefit and housing and living allowances are taken into account. (en)
Title	Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership? Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership? (en)
skos:prefLabel	Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership? Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership? (en)
skos:notation	RIV/00216208:11310/12:10130009!RIV13-GA0-11310___
http://linked.open...avai/predkladatel	Přírodovědecká fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP404/12/1097)
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Sivková, Olga
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	Univerzita Karlova v Praze / Přírodovědecká fakulta
http://linked.open...dnocenehoVysledku	131857
http://linked.open...ai/riv/idVysledku	RIV/00216208:11310/12:10130009
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	joint taxation; tax system; family; extramarital fertility (en)
http://linked.open.../riv/klicoveSlovo	family tax system extramarital fertility joint taxation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[5AA3C6B7AE0F]
http://linked.open...i/riv/nazevZdroje	Demografie
http://linked.open...in/vavai/riv/obor	AO
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Is the low fertility in the Czech Republic an inevitable outcome of the new reproductive pattern?
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	2012
http://linked.open...iv/tvurceVysledku	Sivková, Olga
issn	0011-8265
number of pages	13 (xsd:int)
http://localhost/t...ganizacniJednotka	11310
is http://linked.open...avai/riv/vysledek of	Does the Czech System of Financial Support to the Family Provide Any Incentive to Couples Remaining in Informal Prtanership?

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