Podrobný výpis o publikaci

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.