The Comparison of Tax Burden of Employees in the Czech and Slovak Republic

被引：3
|
作者：
Mazanec, Jaroslav [1 ]
Bielikova, Alzbeta [1 ]
机构：
[1] Univ Zilina, Fac Operat & Econ Transport & Commun, Dept Econ, Univ 1, Zilina 01001, Slovakia
来源：
2017 4TH INTERNATIONAL CONFERENCE ON ECONOMIC, BUSINESS MANAGEMENT AND EDUCATION INNOVATION (EBMEI 2017) | 2017年 / 86卷
关键词：
Tax burden; Levy burden; Health insurance; Social insurance; Tax income;
D O I：
10.26602/lnms.2017.86.27
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The aim of the paper is to analyse and compare Tax burden in the Czech and Slovak Republic, which have the impact on employee's wage, business environment and income of state budget. We used to quantify tax wedge, which is defined as the ratio between the amount of taxes paid by the employee and total labour cost of the employer. In general, based on comparison we conclude that in the Slovak Republic there is higher level of Tax burden in compared with the Czech Republic.
引用
收藏
页码：27 / 32
页数：6
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