LABOUR COST AND TAX BURDEN OF THE FIRM

被引：0
|
作者：
Janouskova, Jana [1 ]
机构：
[1] Slezska Univ Opave, Opave, Czech Republic
来源：
HRADECKE EKONOMICKE DNY 2011, DIL I: EKONOMICKY ROZVOJ A MANAGEMENT REGIONU. ECONOMIC DEVELOPMENT AND MANAGEMENT OF REGIONS | 2011年
关键词：
labour cost; personal income tax; social and health insurance;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Czech Republic belongs among countries with less effective and not too flexible labour market. Tax burden of work is high and it is caused with high social and health insurance, especially by the amount which the employer is obliged to cover for their employees and on the contrary by a low proportion of income taxation of natural persons. The aim of this article is to refer to the tax burden of employees, which is determined by the amount and complicated personal tax structure and amount of social and health insurance.
引用
收藏
页码：107 / 113
页数：7
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