2023-09-28 14:46:10 +00:00
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abstract: 'Any preferential treatment of income of certain population groups at
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setting their share on state costs results in harmful disproportions in
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consequence. Valid taxing conditions of traders and self-employed
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persons for the last three years in the Czech Republic, lead to labour
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market distortions. This paper gives evidence of extreme differences in
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tax burden of various income groups of self-employed persons compared to
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wage and capital yield taxation. Remarkable disparities are apparent
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both at lower and medium-high incomes and at peak incomes exceeding CZK
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10 million per year.
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Presented calculations and figures confirm that particularly freelance
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occupations, consulting services as well as other trading professions
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are groundlessly favoured. Their bearers can transmit real costs on
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their clients and yet they are eligible to apply lump sum expenses
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ranging from 40 \% to 60 \% of income. Thus, they reduce their taxable
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income as well as basis of assessment for obligatory payments into
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insurance system in this way. Unlike them, some traders and people in
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position of employees cannot use such an optimization from practical
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reasons.
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This systemic distortion constitutes a groundless differentiation in a
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share of different citizens on financing of state expenditures. In a
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broader sense, it might even contradict constitutional order of the
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Czech Republic. At least, this situation harms significantly a
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willingness of citizens to take a share in solidarity system of
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financing state operation and its social system voluntarily.
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Diverse tax burden imposes a pressure on the labour market or more
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precisely leads to crowding-out of wage earners out of the labour market
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into the sphere of so called ``svarzsystem{''''} (evasion of labour law
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provisions by a conclusion of a commercial-contractual relationship).
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Secondary, but fundamental result is a distortion of macroeconomic
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statistics that provide documentary evidence for labour market
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development.'
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affiliation: 'Sojkova, L (Corresponding Author), Tech Univ Liberec, Ekonomicka Fak,
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Katedra Ekonomie, Liberec, Czech Republic.
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Tech Univ Liberec, Ekonomicka Fak, Katedra Ekonomie, Liberec, Czech Republic.'
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author: Sojkova, Lenka
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author-email: lenka.sojkova@tul.cz
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author_list:
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- family: Sojkova
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given: Lenka
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da: '2023-09-28'
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files: []
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issn: 1212-3609
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journal: E \& M EKONOMIE A MANAGEMENT
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keywords: 'taxation; tax burden; state tax policy; social and health insurance;
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labour market'
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language: Czech
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number: '3'
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number-of-cited-references: '9'
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orcid-numbers: Sojková, Lenka/0000-0002-0563-3419
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pages: 6-15
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papis_id: faa6666de8469b9cce6537664a4cc0cb
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ref: Sojkova2011labourmarket
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researcherid-numbers: Sojková, Lenka/AAE-3524-2022
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times-cited: '1'
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title: LABOUR MARKET DISTORTIONS VIA TAXATION SYSTEM OF NATURAL PERSON
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2023-10-01 08:15:07 +00:00
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type: article
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2023-09-28 14:46:10 +00:00
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unique-id: WOS:000296315100001
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usage-count-last-180-days: '0'
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usage-count-since-2013: '11'
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volume: '14'
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web-of-science-categories: Economics; Management
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year: '2011'
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