K34 - Tax LawReturn

The article focuses on an overview of selected tax changes in the Czech Republic from 2024 as part of the adoption of the consolidation package. The article further deals with the analysis of the tax progressivity of the tax system of the Czech Republic in 2023 and 2024. The aim of the article is to describe selected tax changes in the Czech Republic and to evaluate the impact of changes in interval progressivity. Calculations are made on the basis of the effective tax rate, the progressivity of the average rate, the progressivity of the tax obligation and the progressivity of the after-tax income of the taxpayer receiving income from a dependent activity. 6 hypothetical situations of taxpayers are analyzed. Some of the tax changes under discussion include an increase in the corporate income tax rate, the abolition of the taxpayer discount, the limitation of the spouse discount, the introduction of a rate for employee health insurance, an increase in the tax on real estate, changes in work done outside of employment or an increase in social insurance rates for self-employed only. The results of the interval progressivity show that the highest tax progressivity is for low-income taxpayers and it decreases with increasing gross income. Taxpayers with child have interval progressivity and a lower effective tax rate. Furthermore, in 2024 compared to 2023, due to tax changes, the indicators of interval progressivity will change.

The realisation of the internal market, globalisation, deregulation and technology change have all combined to create enormous changes in the volume and pattern of trade in services. The proper functioning of the internal market requires the amendment of the common system of value added tax as regards the place of supply of services. These changes have a major impact on entrepreneurs who are not registered for value added tax. The article deals with the awareness of tax payers registration obligations arising in connection with providing and receiving cross border services. Awareness of respondents was examined in the survey. The hypotheses, which were established before the research, had been verified by using statistical method of Chi-square test.

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.

The objective of this contribution is to assess the development and the current state of the tax burden in the Czech Republic as a significant factor of the growing competition among the individual European Union countries, concentrating on the statutory and implicit corporate income tax rates. Comparison of the implicit tax rates across the individual countries provides indications whether substantially different tax approaches exist to companies with identical characteristics, but dislocated in different countries.