Labour Costs, Pensioners and Taxes

被引：0

作者：

Sadovsky, Zdenek ^{[1
]}

Matejkova, Jitka ^{[1
]}

机构：

[1] AKADEMIE STING, Coll Brno, Dept Accounting & Taxes, Brno, Czech Republic

来源：

PROCEEDINGS OF THE 18TH INTERNATIONAL CONFERENCE: THEORETICAL AND PRACTICAL ASPECTS OF PUBLIC FINANCE 2013 | 2013年

关键词：

labour costs; tax rate; pensioner taxation; pensions in the EU;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Legislation, especially taxation, in the Czech Republic does not create a stable environment. Changes in laws are motivated by increasing the revenue of the state budget, based on mechanical calculations, particularly for groups who are not expected to defend themselves effectively - pensioners, mothers with children, and people with disabilities. The paper deals with labour costs in the Czech Republic, changes in the taxation of working pensioners. In conclusion, an objective indicator of real labour taxation is constructed.

引用

页码：179 / 187

页数：9

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