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

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+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
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+  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
+type: Article
+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'