Reform of the employee and self-employed income taxation

D 2018

Reform of the employee and self-employed income taxation

VOSTATEK, Jaroslav

Basic information

Original name

Reform of the employee and self-employed income taxation

Name in Czech

Reforma zdanění příjmů zaměstnanců a OSVČ

Authors

VOSTATEK, Jaroslav

Edition

1. vyd. Praha, Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018, p. 175-182, 8 pp. 2018

Publisher

Oeconomica

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50206 Finance

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

URL

Organization unit

University of Finance and Administration

ISBN

978-80-245-2283-8

UT WoS

000456200200023

Keywords (in Czech)

Daň z osobních příjmů; příspěvky na sociální zabezpečení; Hall-Rabushka; zdanění OSVČ

Keywords in English

Personal income tax; social security contributions; Hall-Rabushka tax plan; self-employed taxation

Abstract

ORIG CZ

V originále

The post-communist countries mostly realized the Hall-Rabushka tax plan from 1980´s. It was close also in Czechia, but the expert of the neo-liberal party promised to decrease the personal income tax rate to 15 percent before the elections and after the elections he, in the position of a temporary minister of finance, realized it with an extension of the tax base by the employer payroll taxes. Present minister of finance wants, on the contrary, to abolish this so-called super-wage taxation to decrease the wage taxation level only. Similar reflections have always a wider impact primarily on the self-employed and on tax expenditures. That is why to follow on from an overall analysis of the existing Czech system of taxation and social security. That is the aim of this paper, including the resulting steps of rationalization of the employee and self-employed income taxation.

In Czech

Postkomunistické země většinou realizovaly Hallův a Rabushkův „daňový plán“ z 80. let minulého století. Mnoho k tomu nechybělo ani v Česku, leč expert neoliberální strany před volbami slíbil snížit sazbu daně z osobních příjmů na 15 % a po volbách to v pozici dočasného ministra financí zrealizoval tak, že rozšířil základ této daně o pojistné placené zaměstnavateli. Dnešní ministryně financí v demisi chce naopak zrušit toto tzv. zdanění superhrubé mzdy jen proto, aby mohlo dojít ke snížení zdanění mezd. Úvahy tohoto druhu mají vždy širší dopad, především na zdanění OSVČ a na daňové výdaje. Proto je důležité vycházet z celkové analýzy stávajícího českého daňového systému a systému sociálního zabezpečení. O to usiluje tento příspěvek a návazně nastiňuje odpovídající racionalizaci zdanění příjmů zaměstnanců a OSVČ.

Citovat

VOSTATEK, Jaroslav. Reform of the employee and self-employed income taxation (Reform of the Employee and Self-employed Income Taxation). In Sedmohradská, L. Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018. 1st ed. Praha: Oeconomica, 2018, p. 175-182. ISBN 978-80-245-2283-8.

@inproceedings{7597,
   author = {Vostatek, Jaroslav},
   address = {Praha},
   booktitle = {Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018},
   edition = {1.},
   editor = {Sedmohradská, L},
   keywords = {Personal income tax; social security contributions; Hall-Rabushka tax plan; self-employed taxation},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Praha},
   isbn = {978-80-245-2283-8},
   pages = {175-182},
   publisher = {Oeconomica},
   title = {Reform of the employee and self-employed income taxation},
   url = {https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-Sborn%C3%ADk-2018_FINAL-last.pdf},
   year = {2018}
}

TY  - JOUR
ID  - 7597
AU  - Vostatek, Jaroslav
PY  - 2018
TI  - Reform of the employee and self-employed income taxation
PB  - Oeconomica
CY  - Praha
SN  - 9788024522838
KW  - Personal income tax
KW  - social security contributions
KW  - Hall-Rabushka tax plan
KW  - self-employed taxation
UR  - https://kvf.vse.cz/wp-content/uploads/page/158/TPAVF-Sborn%C3%ADk-2018_FINAL-last.pdf
N2  - The post-communist countries mostly realized the Hall-Rabushka tax plan from 1980´s. It was close also in Czechia, but the expert of the neo-liberal party promised to decrease the personal income tax rate to 15 percent before the elections and after the elections he, in the position of a temporary minister of finance, realized it with an extension of the tax base by the employer payroll taxes. Present minister of finance wants, on the contrary, to abolish this so-called super-wage taxation to decrease the wage taxation level only. Similar reflections have always a wider impact primarily on the self-employed and on tax expenditures. That is why to follow on from an overall analysis of the existing Czech system of taxation and social security. That is the aim of this paper, including the resulting steps of rationalization of the employee and self-employed income taxation.
ER  -

VOSTATEK, Jaroslav. Reform of the employee and self-employed income taxation (Reform of the Employee and Self-employed Income Taxation). In Sedmohradská, L. \textit{Proceedings of the 23rd International Conference Theoretical and Practical Aspects of Public Finance 2018}. 1st ed. Praha: Oeconomica, 2018, p.~175-182. ISBN~978-80-245-2283-8.

Detailed Information on Publication Record