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Is personal income tax on dependent activity in the Czech Republic progressive?

dc.contributor.authorKrajňák, Michal
dc.date.accessioned2020-12-14T07:38:26Z
dc.date.available2020-12-14T07:38:26Z
dc.date.issued2020
dc.identifier.citationPolitická ekonomie. 2020, vol. 68, issue 5, p. 534-553.cs
dc.identifier.issn0032-3233
dc.identifier.urihttp://hdl.handle.net/10084/142475
dc.description.abstractThe paper deals with an analysis of the tax progressivity of personal income tax on dependent activity in the Czech Republic in the period 1993-2018.The personal income tax had a progressive rate in the past. Since 2008, the tax rate has been linear, complemented since 2013 by a solidarity tax increase. The analysis results show that in spite of the linear tax rate, the personal income tax in the Czech Republic is not linear. In most cases, the income tax has a progressive character due to the non-taxable part or tax reliefs. For taxpayers with above-average income, the situation is opposite and their tax liability was regressive in the period 2008-2012.cs
dc.language.isoencs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttp://doi.org/10.18267/j.polek.1295cs
dc.rightsČlánky publikované v časopise Politická ekonomie jsou v režimu open access pod licencí Attribution-NonCommercial-NoDerivatives 4.0 International License.cs
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/cs
dc.subjectpersonal income taxcs
dc.subjecttax progressivitycs
dc.subjecttax ratecs
dc.titleIs personal income tax on dependent activity in the Czech Republic progressive?cs
dc.typearticlecs
dc.identifier.doi10.18267/j.polek.1295
dc.rights.accessopenAccesscs
dc.type.versionpublishedVersioncs
dc.type.statusPeer-reviewedcs
dc.description.sourceWeb of Sciencecs
dc.description.volume68cs
dc.description.issue5cs
dc.description.lastpage553cs
dc.description.firstpage534cs
dc.identifier.wos000582678600003


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Články publikované v časopise Politická ekonomie jsou v režimu open access pod licencí Attribution-NonCommercial-NoDerivatives 4.0 International License.
Except where otherwise noted, this item's license is described as Články publikované v časopise Politická ekonomie jsou v režimu open access pod licencí Attribution-NonCommercial-NoDerivatives 4.0 International License.