Tax Burden on Labour Income in the Visegrad Region

This study intends to identify the indicator(s) being the most suitable to analyse the volume of the tax burden on labour income. The conclusions drawn indicate that for microeconomic analyses the rate of non-tax compulsory payments, calculated by the OECD, while for macroeconomic analyses the implicit tax rate on labour indicator of the EU is the most suitable to be used. The figures obviously demonstrate that the aggregated volume of the tax burden on labour incomes is lower in the Visegrad region than in the old EU Member States of continental Europe; while the differences between the countries in this respect have diminished in the last decade. The main reasons for the survival of disparities in the rates of taxation are the volume of public debt, the economic weight of small enterprises, the role of tourism, the volume of consumption taxes and the traditions of taxation.