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

页码：107 / 113

页数：7

共 50 条

[21] Multinational Firm Tax Avoidance and Tax Policy
Clausing, Kimberly A.
[J]. NATIONAL TAX JOURNAL, 2009, 62 (04) : 703 - 725
[22] Tax Quota and Tax Burden in the EU
Machova, Zuzana
[J]. TAXES IN THE WORLD, 2009, : 59 - 78
[23] The impact of information and cost heterogeneity on firm behaviour under an ambient tax/subsidy instrument
Spraggon, John M.
[J]. JOURNAL OF ENVIRONMENTAL MANAGEMENT, 2013, 122 : 137 - 143
[24] On labour demand and equilibria of the firm
Vienneau, RL
[J]. MANCHESTER SCHOOL, 2005, 73 (05): : 612 - 619
[25] DETERMINANTS OF SUPPLY OF LABOUR TO FIRM
GOWLER, D
[J]. JOURNAL OF MANAGEMENT STUDIES, 1969, 6 (01) : 73 - 95
[26] A Tax Without a Burden
不详
[J]. ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1929, 144 : 161 - 161
[27] TAX BURDEN AND CORPORATIONS
Kosturikova, Ivana
[J]. FINANCE AND THE PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE, 2013, : 378 - 389
[28] DISGUISING TAX BURDEN
ROBERTS, PC
[J]. HARPERS, 1978, 256 (1534): : 32 - &
[29] Distribution of the tax burden
Jäntti, M
[J]. EKONOMISKA SAMFUNDETS TIDSKRIFT, 2004, 57 (1-2): : 75 - 84
[30] Burden of tax compliance
Toder, EJ
[J]. 97th Annual Conference on Taxation, Proceedings, 2005, : 401 - 402

← 1 2 3 4 5 →