Abstract
The aim of this article is to analyze the tax burden on labor in the Czech Republic. It is obvious that the size of tax burden has the impact both on the labor force and on the incomes of state budget. The text primarily focuses on the comparison of tax burden on labor entrepreneurs and employees. The authors are using the method of comparison, while the results of tax burden for fictitious persons with different incomes are calculated according to current legislation. The analysis shows gradual decline of tax burden together with the growing inequality of its distribution in different forms of labor. Although the Czech government declares the support of development of small and medium entrepreneurship, the biggest decline has occurred in the tax burden of legal persons. The analysis illustrates that the most important factor determining the unequal levels of tax burden is the size of contribution on social and health insurance. Such type of analysis has not been done in the conditions of the Czech Republic before and the conclusions resulting from this article could be used both by responsible persons as a background for political decisions and by other academics for further analyses.
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Kovárník, J., Jedlička, P. (2017). The Analysis of Tax Burden on Labor in the Czech Republic. In: Bilgin, M., Danis, H., Demir, E., Can, U. (eds) Country Experiences in Economic Development, Management and Entrepreneurship. Eurasian Studies in Business and Economics, vol 5. Springer, Cham. https://doi.org/10.1007/978-3-319-46319-3_17
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DOI: https://doi.org/10.1007/978-3-319-46319-3_17
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