IDEAS home Printed from https://ideas.repec.org/a/boh/actaub/v16y2013i1p71-80.html
   My bibliography  Save this article

Impact of illegal practices of employers on contributions of employee and employer

Author

Listed:
  • Michael Burian

    () (Mendel University in Brno)

  • Jana Vrtalová

    () (Mendel University in Brno)

Abstract

This article deals with the evasion of income tax payable from employment and functional benefits. Within this framework, the impact of this in practice is quantified looking at the commonly used methods of tax revenues reduction (by concealment of income and paid tax returns, and increased claims for the advantage of children), and on the exhaustion of social insurance, premiums for health insurance and tax obligations. This effect is studied in a variety of examples based on data obtained from real taxpayers. The impacts of the practices used are evaluated for all interested parties, i.e. from the perspective of employees, employers and the state.

Suggested Citation

  • Michael Burian & Jana Vrtalová, 2013. "Impact of illegal practices of employers on contributions of employee and employer," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 16(1), pages 71-80.
  • Handle: RePEc:boh:actaub:v:16:y:2013:i:1:p:71-80
    as

    Download full text from publisher

    File URL: http://ojs.ef.jcu.cz/acta/article/download/435/427
    Download Restriction: no

    More about this item

    Keywords

    Tax on income from employment and functional benefits; Social security premiums; Premiums for health insurance; Tax evasion; Tax credit for a dependent child;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    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:boh:actaub:v:16:y:2013:i:1:p:71-80. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Tereza Š ástková). General contact details of provider: http://edirc.repec.org/data/efjcucz.html .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.