Other formats:
BibTeX
LaTeX
RIS
@inproceedings{7601,
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/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf},
year = {2018}
}
TY - JOUR
ID - 7601
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/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.pdf
L2 - https://kvf.vse.cz/wp-content/uploads/page/158/Sborn%C3%ADk-TPAVF2018_final-FINAL-3_WEB-final.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. 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.
|
