About: Relative Tax Burden of Taxpayers (Natural Persons) with Income from Employment in the Czech republic since 1993

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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)
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)
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)
skos:notation	RIV/00216305:26510/09:PU84936!RIV10-GA0-26510___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP402/09/P469)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Brychta, Karel
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	Vysoké učení technické v Brně / Fakulta podnikatelská
http://linked.open...dnocenehoVysledku	338814
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/09:PU84936
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech Republic, income from employment, natural persons, taxation (en)
http://linked.open.../riv/klicoveSlovo	natural persons Czech Republic taxation income from employment
http://linked.open...ontrolniKodProRIV	[DF936D3C49A7]
http://linked.open...v/mistoKonaniAkce	Toruň
http://linked.open...i/riv/mistoVydani	Polsko, Toruň
http://linked.open...i/riv/nazevZdroje	International Conference: Contemporary Issues in Economy.
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...vavai/riv/projekt	Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes
http://linked.open...UplatneniVysledku	2009
http://linked.open...iv/tvurceVysledku	Brychta, Karel
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2009-11-20 (xsd:date)
number of pages	261 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Wydawnictvo naukove Universytetu Mikalaja Kopernika
https://schema.org/isbn	978-83-231-2424-5
http://localhost/t...ganizacniJednotka	26510
is http://linked.open...avai/riv/vysledek of	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 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

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