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The Tax System in the Czech Republic

Author

Listed:
  • Chiara Bronchi
  • Andrew Burns

Abstract

This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific suggestions for reform. Viewed in an international context, the Czech system is broadly similar to those of other OECD countries. Like them, it exhibits a number of non-neutral features, some of which reflect the economy?s command-and-controlled past, and others which reflect the compromises between the desire to minimise economic distortions and the need to implement a system that is administratively and politically practical. The evidence, reviewed in this paper, suggests that the main priorities for reform should include: eliminating the present tax bias in favor of self-employed, substantially reducing the number of goods and services subject to the reduced VAT rate and lowering social-security contributions and increasing the system reliance on the personal income-tax system.

Suggested Citation

  • Chiara Bronchi & Andrew Burns, 2001. "The Tax System in the Czech Republic," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 51(12), pages 618-638, December.
    • Handle: RePEc:fau:fauart:v:51:y:2001:i:12:p:618-638
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    Cited by:

    1. Gani Asllani, 2011. "The Impact of Fiscal Policy to the Kosovo Economical Development," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 123-137, March.
    2. Jiøí Veèerník, 2006. "Income Taxes and Social Benefits among Czech Employees - Changes since 1989 and a Cross-national Comparison (in English)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 56(1-2), pages 2-17, January.
    3. Kamil Galuscak & Jan Pavel, 2007. "Unemployment and Inactivity Traps in the Czech Republic: Incentive Effects of Policies," Working Papers 2007/9, Czech National Bank.
    4. Jiří Večerník, 2004. "Social Policies and Structures Under Transition: Cohesion and Tensions," Prague Economic Papers, Prague University of Economics and Business, vol. 2004(4), pages 310-322.
    5. Michal Krajňák, 2021. "Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(2), pages 134-145.

    More about this item

    Keywords

    taxation; the Czech Republic;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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