Acta academica karviniensia 2013, 13(1):83-100 | DOI: 10.25142/aak.2013.008

Possibility of a Tax Impact of the State Funding on Reduction of Unemployment in the Czech Republic

Jiřina Krajčová¹, Viola Šebestíková², Veronika Křelinová³, Pavla Vanduchová⁴, Vlastimil Beran⁵

¹ Vysoká škola báňská-Technická univerzita Ostrava, Ekonomická fakulta, Sokolská třída 33, 701 21 Ostrava, Email:jirina.krajcova@vsb.cz

² Vysoká škola báňská-Technická univerzita Ostrava, Ekonomická fakulta, Sokolská třída 33, 701 21 Ostrava, Email:viola.sebestikova@vsb.cz

³ Vysoká škola báňská-Technická univerzita Ostrava, Ekonomická fakulta, Sokolská třída 33, 701 21 Ostrava, Email:veronika.krelinova@vsb.cz

⁴ Vysoká škola báňská-Technická univerzita Ostrava, Ekonomická fakulta, Sokolská třída 33, 701 21 Ostrava, Email:pavla.vanduchova@vsb.cz

⁵ Vysoká škola báňská-Technická univerzita Ostrava, Ekonomická fakulta, Sokolská třída 33, 701 21 Ostrava, Email:vlastimil.beran@vsb.cz

The article deals on unemployment in the context of social, tax and evacuating. Unemployment is a global economic, social and psychological problem, whose growth is closely linked with the economic crisis. Approach to solving unemployment is different between countries. In the Czech Republic, moreover, due to the relative generosity of the welfare system pushes the unwillingness of some of the unemployed to work. Aim of this article is to design economic incentives to motivate the unemployed to employment or operation of self-employment, such as cutting and editing insurance and social change in the tax on personal income by introducing a tax bonus for the taxpayer.

Keywords: bonus tax, pension insurance, personal income tax, social insurance, tax credit, unemployment

JEL classification: E24, H24, J65, K34, M41, M48

Received: December 15, 2011; Accepted: March 13, 2013; Published: March 30, 2013  Show citation