Effective Tax Rate of Employees and Self-employed

被引：0

作者：

Kabelova, Lucie ^{[1
]}

机构：

[1] Univ Econ Prague, Dept Publ Finance, Nam W Churchilla 4, Prague, Czech Republic

来源：

PROCEEDINGS OF THE 22ND INTERNATIONAL CONFERENCE THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2017 | 2017年

关键词：

personal income tax; effective tax rate; self-employed; employees; tax burden; lump-sum expenses;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The aim of this paper is to calculate and discuss effective tax rates of employees and self-employed for personal income tax in the Czech Republic. These calculations show how the tax burden in the Czech Republic differs between employees and self-employed and thus clearly indicate possible distortions that might exist in effective taxation. In this paper, the effective tax rate in the Czech Republic is also compared to other European Union Countries.

引用

页码：33 / 38

页数：6

共 50 条

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