Tax System in the Czech Republic. Distribution of the Tax Burden in the Czech Household Sector
|Author:||PhDr. Hrubá Gabriela|
|Year:||2004 - summer|
|Leaders:|| doc. Ing. Ondřej Schneider MPhil., Ph.D.
|Work type:|| Doctoral
|Awards and prizes:|
|Abstract:||This paper describes the tax system in the Czech Republic in 2001 and the tax burden of Czech households grouped by their annual income, in order to analyze the progressivity of the system and of individual taxes. The taxes payed by the household sector in the Czech Republic are the personal income tax, social and health insurance contributions, VAT and excise taxes on petrol, alcohol and tobacco products. The analysis is based on the data of the Czech family expenditure survey carried out by the Czech Statistical Office.
The conclusion of the paper is that the Czech tax system in 2001 was progressive. The tax burden was higher for higher income groups. The incidence of individual taxes is analyzed separately. The incidence of the direct taxes, personal income tax and social and health insurance contributions, is progressive and the incidence of indirect taxes, VAT and excise taxes, is regressive