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  • The paper deals with problems of flat tax in condition of personal income tax in the Czech Republic as a new phenomenon in the Czech tax system, and compares its effects with the flat tax which is implemented into the European countries. The emphasis is put on the sphere of nominal and real tax rates because their diverse interpretation constitutes the taxpayer?s illusion relating to his taxation height. Paper also deals with the problems of maximal base assessment for paying statutory insurance contributions and its following influence on taxpayer?s tax burden invoked by this reality.
  • The paper deals with problems of flat tax in condition of personal income tax in the Czech Republic as a new phenomenon in the Czech tax system, and compares its effects with the flat tax which is implemented into the European countries. The emphasis is put on the sphere of nominal and real tax rates because their diverse interpretation constitutes the taxpayer?s illusion relating to his taxation height. Paper also deals with the problems of maximal base assessment for paying statutory insurance contributions and its following influence on taxpayer?s tax burden invoked by this reality. (en)
  • Příspěvek se zabývá problematikou rovné daně z příjmů fyzických osob v České republice jako nového fenoménu daňové soustavy a srovnává její efekty s rovnou daní, která je implementována v evropských zemích. Důraz je kladen zejména na oblast nominálních a reálných sazeb daně, jejichž odlišná interpretace je podstatou iluze poplatníků o výši jejich zdanění. Dále se příspěvek zabývá oblastí maximálního vyměřovacího základu pro platbu zákonného pojistného a následnému ovlivnění daňového zatížení poplatníka vyvolaného touto skutečností. (cs)
Title
  • A Flat Tax in the Czech Republic
  • A Flat Tax in the Czech Republic (en)
  • Rovná daň v České republice (cs)
skos:prefLabel
  • A Flat Tax in the Czech Republic
  • A Flat Tax in the Czech Republic (en)
  • Rovná daň v České republice (cs)
skos:notation
  • RIV/61989100:27510/08:00018361!RIV09-MSM-27510___
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  • 354186
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  • RIV/61989100:27510/08:00018361
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  • flat tax; tax rate; nominal and real tax rates; effective tax rate; statutory insurance contributions (en)
http://linked.open.../riv/klicoveSlovo
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  • [C98CC43F8E59]
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  • Globalizácia a jej sociálno-ekonomické dôsledky ´08
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  • Kovářová, Anna
number of pages
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  • Vydavateľstvo Randa a spol.,
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  • 979-80-969745-1-0
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  • 27510
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