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AAK - Acta academica karviniensia

číslo 2017/1
SCOPE OF THE USE OF THE INDIVIDUALS TAX RELIEFS IN THE CZECH REPUBLIC
[Rozsah využívání daňových úlev fyzických osob v ČR]
ISSN:
1212-415X (Print)
2533-7610 (Online)
Year [Rok]:
2017
Volume [Ročník]:
XVII
Issue [Číslo]:
1
Authors [Autoři]:
Pavlína Kirschnerová, Jana Janoušková
Abstract [Abstrakt]:
The paper focuses on tax relief individuals that are used to support other desirable public policy. They may represent hidden subsidies in the tax system, reducing tax revenue and complications in the administration. Analysis of tax reliefs is complicated because their uniform definition does not exist. They can mean deductions from the tax base (tax allowances), the tax relief or the tax credit, which reduce the actual tax liability. The aim of this paper is to evaluate the scope of use of tax reliefs, which are granted to individuals in the Czech Republic, in the form of non-taxable portion of the tax. Methodically, the research relies on the evaluation of secondary statistical data of the Czech Republic Financial Management and is based on aggregated data from tax returns filed for the years 2005 - 2014, which are statistically processed further.
Keywords [Klíčová slova]:
individuals, tax, tax allowances, tax reliefs
JEL classification [JEL klasifikace]:
H2, D14, E62
Page range [Rozpětí stran]:
55 - 64
Full version [Plná verze]: