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Formát
| Článek |
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Hlavní záhlaví
|  Procházková, Lenka |
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Název
| Income, Tax, Employee and Employer Social Security Contributions in Visegrad Group Countries / Lenka Procházková |
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Popis (rozsah)
| 1 obrázek, 6 tabulek |
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Typ obsahu
| text |
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Ext.odkaz
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 Plný text
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EXEMPLÁŘE
| Všechny jednotky |
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Zdroj.dokument
| Proceedings of International Scientific Conference Economic and Social Policy. -- Ostrava : Vysoká škola sociálně správní, 2021. -- Strana 395-407. -- ISSN 2571-1776. -- ISBN 978-80-87291-29-0 |
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Poznámka
| Obsahuje bibliografii |
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Abstrakt
| The difference between official overall labour costs and net income motivates economic players to avoid this difference and pushes them into the shadow economy zone. The difference depends on levels of income tax and social security contributions. This is why these two variables play a crucial role in defining the key features of the shadow economy and monitoring its growth. There are disparities within V4 countries as for the taxation of labour. The compulsory payments of social security contributions in these countries are at the top of the OECD list. In contrast to this, the income tax level in the Visegrad Group countries is below OECD average. The aim of this paper is to assess the setup and the structure of labour taxation from both the employer’s and employee’s point of view using the example of the Visegrad Group countries. A significant year-to-year decrease in tax wedge within V4 countries was recorded using methods of analysis and comparison as these countries followed the worldwide trend stated in OECD statistics. The downward trend in tax wedge reflects changes made in the system of personal income tax and social security contributions payments. All these changes were recorded and described with the help of specific indicators.. |
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Předmět. heslo
| daně z příjmů |
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| daň z příjmů fyzických osob |
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| mzdové systémy |
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| daňové výdaje |
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| sociální zabezpečení |
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| sociální pojištění |
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Předmět. heslo
| země Visegrádské skupiny |
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Klíčová slova
| * cena práce |
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Skupina Konspektu
| 336.1/.5 - Veřejné finance |
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MDT
| 336.1/.5 |
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Systém. číslo
| 006500278 |
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