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


  • Jana Skálová


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

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    References listed on IDEAS

    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.
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      More about this item


      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


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