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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F09%3A00020812%21RIV12-MSM-27510___
rdf:type
skos:Concept n15:Vysledek
dcterms:description
There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic. There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon ? a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.
dcterms:title
Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007
skos:prefLabel
Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007 Independence between the Efficient Tax Rate and Tax Progressiveness in the Czech Republic During 1993 - 2007
skos:notation
RIV/61989100:27510/09:00020812!RIV12-MSM-27510___
n3:aktivita
n4:V
n3:aktivity
V
n3:cisloPeriodika
7
n3:dodaniDat
n13:2012
n3:domaciTvurceVysledku
n8:9214186 n8:8941971
n3:druhVysledku
n16:J
n3:duvernostUdaju
n6:S
n3:entitaPredkladatele
n14:predkladatel
n3:idSjednocenehoVysledku
319002
n3:idVysledku
RIV/61989100:27510/09:00020812
n3:jazykVysledku
n12:eng
n3:klicovaSlova
tax progressiveness; tax liability; personal income tax; flat tax rate; efficient tax rate; average wage
n3:klicoveSlovo
n7:efficient%20tax%20rate n7:average%20wage n7:tax%20progressiveness n7:tax%20liability n7:flat%20tax%20rate n7:personal%20income%20tax
n3:kodStatuVydavatele
SK - Slovenská republika
n3:kontrolniKodProRIV
[9AFABCF4D719]
n3:nazevZdroje
Ekonomický časopis
n3:obor
n11:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:rokUplatneniVysledku
n13:2009
n3:svazekPeriodika
57
n3:tvurceVysledku
Maková, Kateřina Široký, Jan
n3:wos
000272030900003
s:issn
0013-3035
s:numberOfPages
13
n17:organizacniJednotka
27510