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Comparison Of The Tax Burden Of A Selected Taxpayer Group In The Slovak And Czech Republics

Author

Listed:
  • Natália Stalmašeková

    (Faculty of Operation and Economics of Transport and Communications, University of Žilina)

  • Jana Štofková

    (Faculty of Operation and Economics of Transport and Communications, University of Žilina)

  • Tatiana Genzorová

    (Faculty of Operation and Economics of Transport and Communications, University of Žilina)

Abstract

The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.

Suggested Citation

  • Natália Stalmašeková & Jana Štofková & Tatiana Genzorová, 2018. "Comparison Of The Tax Burden Of A Selected Taxpayer Group In The Slovak And Czech Republics," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 454-458, September.
    • Handle: RePEc:aad:iseicj:v:6:y:2018:i:0:p:454-458
    DOI: 10.12955/cbup.v6.1197
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    Keywords

    Tax systemtax burden; state revenue.;

    JEL classification:

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

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