IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2013y2013i2id337.html
   My bibliography  Save this article

Changes in the Tax Burden of Natural Persons from 2013
[Změny v daňové zátěži fyzických osob od roku 2013]

Author

Listed:
  • Jana Skálová

Abstract

The last two years are in the European Union in the process of trying to increase tax rates on income of legal or natural persons. Czech Republic focused on collection more tax revenue from individuals. The way to do is the introduction of the solidarity surcharge, partly to reduce certain tax relief for businesses. This article is focused on examining changes in the amount of the tax burden of individuals in any groups. The changes will affect all entrepreneurs who do not record actual expenditures, but use lump sum payment as the expenditures. Articles also discuss some possibility for tax optimization, such as the tax base allocation to co-wife or go to the reporting of actual expenditure.

Suggested Citation

  • Jana Skálová, 2013. "Changes in the Tax Burden of Natural Persons from 2013 [Změny v daňové zátěži fyzických osob od roku 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 25-37.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:2:id:337
    DOI: 10.18267/j.cfuc.337
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.337.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.337.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.337?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mihály Higye, 2011. "Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(2), pages 8-27.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Income tax of individuals; Tax rate; Solidarity surcharge; Daň z příjmů fyzických osob; Sazba daně; Solidární příplatek;
      All these keywords.

      JEL classification:

      • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:2:id:337. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.