Daňové zatížení práce v České republice a ve vybraných zemích OECD

Abstract

Taxes are an important part of every developer state. They represent strategic instruments and indirect instruments, which receives state funds and affects the daily decisions of individuals. One of the areas, which is subjekt to taxation and effects most society is labor. The amount of the tax burden on labor in different countries vary considerably. The tax burden on labor is made up of personal income tax and social insurance payments. The high tax burden on labor may be due to personal income tax rate, which serves as a receipt for the payment of public funds or social insurance, where by the state provides medical and social care for its citizens. In fact, personal income tax and social security payments are perceived more negatively. Reduce real wages, increasing the costs of employers and potential investors result in greater sensitivity when deciding to invest in countries with higher taxes. For comparison with the tax burden on labor in the Czech Republic was selected Belgium, Slovenia, Iceland, Japan, Switzerland, Mexico and Chile. The selected countries have close tax burden on labor in the Czech Republic, Belgium and Slovenia. Other states represent an inversion of the Czech Republic and comparison will attempt to demonstrate a similarity in at least some of these countries. The tax burden on labor will be analyzed by the tax wedge, tax burden and implicit tax rate on labor. At the end of the econometric analysis will be performed.