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TAX POLICY OF THE CZECH REPUBLIC AND SECURING FUNDS FOR RETIREMENT

100%
Janoušková J., Kirschnerová P.
Ekonomický časopis (Journal of Economics)
|
2018
|
vol. 66
|
issue 9
888 – 908
EN
Pension policy and issues relating to the life of the elderly in an ageing Europe is one of the major areas that cannot be ignored. The severity of the pension issues is enhanced by the long-term demographic development and the associated question of financing the pension system. The paper is aimed at tax allowances, which are intended to support the old-age security in the form of voluntary and individual savings. In addition to their description, the ways of how these options are used by tax entities are clarified, too. The aim of the research is to assess the use of legislative tax tools leading to the increase in the effectiveness of the given measures. Methodically the research is based on the evaluation of secondary statistical data of the Czech Statistical Office and Financial Administration of the Czech Republic. The data are statistically backed up by primary research, which was carried out in 2016.
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Optymalizacyjne zachowania podatkowe gospodarstw domowych

100%
Krasucka M.
Nauki o Finansach
|
2011
|
issue 6
193-207
EN
The article presents the issue of the tax behaviours of households oriented towards the optimisation of tax burden. The author shows how tax attitudes and behaviours are influenced by such factors as the strictness of the tax system and willingness to co-operate. Besides this, she presents the problem of tax planning. Using personal income tax as an example, the article presents available solutions allowing active taxpayers to pursue a strategy oriented towards the optimisation or reduction of the amount of paid taxes. The conducted analysis seems to indicate that the execution of a long-term tax burden optimisation strategy is possible practically in a limited scope and available to those households which achieve capital income, income from property rental or those undertaking to conduct business activities.
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