名义个人所得税率的类型是否影响其累进?捷克共和国的案例研究

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-09-01 DOI:10.2478/bsrj-2023-0005

Michal Krajňák

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引用次数: 0

摘要

摘要背景本文评估了名义个人所得税税率类型对其累进性的影响。捷克共和国在1993-2020年期间对此进行了审查。从1993年到2007年，名义税率是累进的，而从2008年到2020年底，名义税率是线性的。本文旨在分析名义税率类型是否影响个人所得税累进率。方法/方法本文采用分析、综合、比较、回归等分析方法。纳税义务的累进性指标是用来评价税收累进程度的。结果在税收累进程度分析的背景下，对于收入低于平均工资水平的纳税人，个人所得税在名义线性税率的有效期内更具累进性。由于线性税率已经生效，捷克共和国政府经常错误地提出税率创新将确保每个人支付相同的税。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Abstract Background The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993–2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal rate was linear. Objectives The paper aims to analyse if the type of nominal tax rate affects personal income tax progressivity. Methods/Approach The article uses analysis, synthesis, comparison and regression analysis methods. The progressiveness of the tax obligation indicator is used to evaluate the degree of tax progressivity. Results In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive in the period of validity of the nominal linear rate for taxpayers with incomes below the average wage level. Conclusions Since the linear rate has been in force, the government in the Czech Republic has often mistakenly presented that tax rate innovations will ensure that everyone pays the same tax.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.