wow-inequalities/02-data/intermediate/wos_sample/741abaec9a3db689f87a19493a79689d-sojkova-lenka/info.yaml

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