Komparace daňového zatížení poplatníka dosahujícího příjmů ze závislé činnosti v letech 2007, 2008 a 2009

Karel Brychta, Pavel Svirák
2013 Trendy Ekonomiky a Managementu  
Purpose of the article: The purpose of the paper which has come into being with the financial support of the Czech Science Foundation as an output of the grant project No. 402/09/P469 - Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes is to present results of carried out comparison of the tax burden of a tax-payer who is gaining his money only from employment. Single and childless taxpayers with tax residency in the Czech Republic were
more » ... osen to represent this category of taxpayers. Methodology/methods: The comparison is realized by means of the "relative tax burden" indicator. This indicator was calculated as quotient of "a sum of income tax plus social and health insurance contributions paid by the employee" and "gross wage". The social and health insurance contributions were included with the aim to implicate the impact by the law stated obligatory payments on a disposable income of a taxpayer. The amounts were calculated for the year values. The lowest yearly amount under consideration was that corresponding to the minimal wage (CZK 96,000.00). The comparison is performed for the years 2007-2009 and presented above all in a form of relevant graphs and related commentaries. Scientific aim: The aim of the paper is to describe changes in relative tax burden (effective tax rate) in connection with the amendments of Act on Income Taxes with a view to incomes from employment. Findings The authors proved while using a simplified model that despite the existence of the flat tax rate for taxation of natural person incomes in taxable years 2008 and 2009, the relative tax burden of a tax-payer has a progressive character, however, only up to a certain level of total year gross wages. This level matches to the maximal base of assessment for social and health insurance. From this level of total year gross wages, which represents an inflection point, the relative tax burden has conversely a regressive character. The [...]
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