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Zaliczka podatkowa jako zobowiązanie podatkowe w podatkach dochodowych

100%
Nita A.
Kwartalnik Prawa Podatkowego
|
2011
|
issue 3
29-48
EN
The subject of this article is tax advance as a tax liability in income taxes (especially in personal income tax). Author presents the concept of tax advance and the justifications of its application in income taxes. First of them is a necessity of adjusting a yearly tax obligation to the individual payment ability of a taxpayer. Another justification is guaranteeing a continuous input of revenues for the State Treasury during a fiscal year. These tax advance liabilities are deducted from the yearly tax liability. As a result the tax payer receives a surplus payment from the revenue oŸ ce or has to pay the difference between the yearly tax liability and the sum of the tax advances paid if the latter is lower. If the taxpayer hadn’t pay a tax advance during a fiscal year he is obligated to pay a default interest in addition. Author of the paper indicates the point in time when a tax advance liability is merges into a yearly tax liability. The advance-tax default interest runs only to this moment. Another problem discussed in the article is prescription of a tax advance arrears and default interest connected with them. In author’s opinion they terminate in the result of prescription independently from prescription and termination of year tax arrear in income tax. Last of the issues presented in the article is critical evaluation of the legal concept of the default interest running up to the day of the submission of the tax declaration. The author suggests the change of this solution. It would be better if the default interest ran up to the payment of a yearly tax liability or up to the moment of declaration of excess payment (difference between the higher tax advances and lower tax obligation).
2

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

75%
Široký J., Maková K.
Ekonomický časopis (Journal of Economics)
|
2009
|
vol. 57
|
issue 7
653 – 666
EN
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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