95 lines
3 KiB
YAML
95 lines
3 KiB
YAML
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
|
|
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'
|