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INDEPENDENCE BETWEEN THE EFFICIENT TAX RATE AND TAX PROGRESSIVENESS IN THE CZECH REPUBLIC DURING 1993 – 2007

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Široký J., Maková K.

Ekonomický časopis (Journal of Economics)

2009

vol. 57

issue 7

653 – 666

There has been a discussion on simplification of personal income tax in many European Union member states since 2000. The countries of Central and Eastern Europe in particular tend to consider a new tax phenomenon – a flat tax rate. This has been a part of the tax system in the Czech Republic since January 1, 2008 as well. The nominal tax rates predicate the real rate of taxation insufficiently. A more objective way to measure the tax circumstances of the taxpayers in individual countries is relative indicators such as the tax incidence of taxpayers with an average wage, the calculation of an efficient tax rate or measuring the tax progressiveness. This paper shows that changes in the efficient tax rate do not have to influence the relevant change of tax progressiveness. The aim of this paper is to show the impact of personal income tax changes on the efficient tax rate and the tax progressiveness in the Czech Republic.

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1 Ekonomický časopis (Journal of Economics)

1 Maková K.

1 Široký J.

1 2009

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INDEPENDENCE BETWEEN THE EFFICIENT TAX RATE AND TAX PROGRESSIVENESS IN THE CZECH REPUBLIC DURING 1993 – 2007