About: Tax Treatment of Public and Private Pensions

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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.vsfs.cz/periodika/acta-2014-01.pdf
Description	Different approaches to taxing public pensions and to social security contributions can be explained by differences in emphasis on various social models in different countries and by inconsistencies in the implementation of social and fiscal reforms. The concept of funding of public health care is of essential importance as well. Occupational schemes acquired after the Second World War a significant role in pension systems and have become their second most important pillar. In a number of countries they have this status till today, despite modern pension theory tends to replace them by personal pensions, but these usually have a much higher overhead costs. Tax theory is not uniform in approach to the taxation of personal pensions, in practice there is a considerable tendency to stimulate significant retirement savings and ignore the fiscal costs associated with it. EU tax policy rejects taxation of personal pensions and other financial services by VAT on the basis of alleged technical problem with the taxing of margin. Taxation and subsidization of pensions in Czechia requires a fundamental reform. The paper may be a background for such a reform. Different approaches to taxing public pensions and to social security contributions can be explained by differences in emphasis on various social models in different countries and by inconsistencies in the implementation of social and fiscal reforms. The concept of funding of public health care is of essential importance as well. Occupational schemes acquired after the Second World War a significant role in pension systems and have become their second most important pillar. In a number of countries they have this status till today, despite modern pension theory tends to replace them by personal pensions, but these usually have a much higher overhead costs. Tax theory is not uniform in approach to the taxation of personal pensions, in practice there is a considerable tendency to stimulate significant retirement savings and ignore the fiscal costs associated with it. EU tax policy rejects taxation of personal pensions and other financial services by VAT on the basis of alleged technical problem with the taxing of margin. Taxation and subsidization of pensions in Czechia requires a fundamental reform. The paper may be a background for such a reform. (en)
Title	Tax Treatment of Public and Private Pensions Tax Treatment of Public and Private Pensions (en)
skos:prefLabel	Tax Treatment of Public and Private Pensions Tax Treatment of Public and Private Pensions (en)
skos:notation	RIV/26138077:_____/14:#0000633!RIV15-MSM-26138077
http://linked.open...avai/riv/aktivita	N
http://linked.open...avai/riv/aktivity	N
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Vostatek, Jaroslav
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 finanční a správní, o.p.s.
http://linked.open...dnocenehoVysledku	49346
http://linked.open...ai/riv/idVysledku	RIV/26138077:_____/14:#0000633
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Public pensions; Private pensions; Occupational schemes; Personal pensions; Personal income tax; Social security contributions; Value added tax; Social models (en)
http://linked.open.../riv/klicoveSlovo	Value added tax Personal income tax Personal pensions Social models Social security contributions Private pensions Public pensions Occupational schemes
http://linked.open...odStatuVydavatele	TD - Čadská republika
http://linked.open...ontrolniKodProRIV	[93485EA959DA]
http://linked.open...i/riv/nazevZdroje	ACTA VŠFS
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...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	8
http://linked.open...iv/tvurceVysledku	Vostatek, Jaroslav
issn	1802-792X
number of pages	21 (xsd:int)

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