Vliv slev na dani z příjmů na výši čisté mzdy poplatníka ve vztahu k počtu vyživovaných dětí
Effect of Income Tax Deductions on Net Wage of Taxpayer in Relation to Number of Children
Author(s): Kristina Kabourková, Marketa PopílkováSubject(s): Business Economy / Management, Economic history, Transformation Period (1990 - 2010), Present Times (2010 - today), Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: gross wage; net wage; tax deduction; child care tax deduction;
Summary/Abstract: The authors focused on development of income tax deduction for a taxpayer and child care tax deduction in the years 2008 to 2017. They compared the amount of net wage for employees with gross monthly wage 15,000 CZK, 25,000 CZK and 40,000 CZK, taking into account the employees with no children, with one, two or three children. They found out in their survey that child care tax deduction and tax bonus have the biggest impact on the amount of net wage in case that the gross wage is 15,000 CZK. The impact of these tax deductions decreases with the increase of the gross wage.
Journal: Auspicia
- Issue Year: 2017
- Issue No: 1
- Page Range: 130-138
- Page Count: 9
- Language: Czech