IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Discrimination in Taxation of Non-residents

  • Jana Tepperová

    ()

    (University of Economics, Prague)

  • Lucie Rytírová

    ()

Registered author(s):

    The paper focuses on taxation of non-residents from the European Union in the Czech Republic and their possible discrimination from the income tax point of view. It provides detailed comparative analyses of taxation of tax resident and tax non-resident workers (both employees and self-employed) in the Czech Republic. Thorough analysis discusses the issue of discrimination on all levels of taxation taking into consideration tax base, allowances, rates, tax credits as well as tax administration obligations. Unique overview of number of non-residents in the Czech Republic in 2004-2010 shows the importance of the topic. Since the social security contributions are inseparable part of obligatory payments, the paper discusses also their role in international taxation and possible discrimination issues briefly. Results of the analysis show that national tax legislation of the Czech Republic in the field of personal income tax is compliant with the relevant Court of Justice of the EU’s decisions. It also meets criteria of tax nondiscrimination principles of locational neutrality (fully) and competitive neutrality (partially).

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.vsfs.cz/periodika/acta-2013-02.pdf
    Download Restriction: no

    Article provided by University of Finance and Administration in its journal ACTA VSFS.

    Volume (Year): 7 (2013)
    Issue (Month): 2 ()
    Pages: 92-108

    as
    in new window

    Handle: RePEc:prf:journl:v:7:y:2013:i:2:p:92-108
    Contact details of provider: Postal: Estonská 500/3, 101 00 Praha 10
    Phone: (+420) 210 088 800
    Fax: (+420) 271 741 597
    Web page: http://www.vsfs.cz/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:prf:journl:v:7:y:2013:i:2:p:92-108. 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: (Helena Hakenova)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.