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Czech Household Tax Burden Estimation

Author

Listed:
  • Lukáš Moravec

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Gabriela Kukalová

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Jakub Ječmínek

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

  • Luboš Žáček

    (Department of Trade and Finance, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague, Czech Republic)

Abstract

This paper solves the question of the Czech households' tax burden and its trend during the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office data. The consumer basket structures, the median income, direct and indirect taxes rates were the parameters covered by the analyses. The weighted VAT tax rates were calculated for the consumer basket items valid for the year 2015. The year 2015 was used as the reference one for the rest of the period. The results show the estimated cumulative tax burden including direct and indirect taxation in 2015 and the previous years. The paper identified the changes and the trend of taxation level relating the Czech households.

Suggested Citation

  • Lukáš Moravec & Gabriela Kukalová & Jakub Ječmínek & Luboš Žáček, 2018. "Czech Household Tax Burden Estimation," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(6), pages 1557-1564.
    • Handle: RePEc:mup:actaun:actaun_2018066061557
    DOI: 10.11118/actaun201866061557
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    References listed on IDEAS

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    1. Maggie R. Jones & Amy B. O’Hara, 2016. "Do Doubled-Up Families Minimize Household-Level Tax Burden?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 613-640, September.
    2. Elisabeth Bustos-Contell & Salvador Climent-Serrano & Gregorio Labatut-Serer, 2017. "Offshoring in the European Union: a Study of the Evolution of the Tax Burden," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(2), June.
    3. Benny Geys & Jan Vermeir, 2008. "Taxation and presidential approval: separate effects from tax burden and tax structure turbulence?," Public Choice, Springer, vol. 135(3), pages 301-317, June.
    4. Ozana Nadoveza Tomislav Sekur Marija Beg, 2016. "General Equilibrium Effects of Lower Labor Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 19(SCI), pages 1-13, December.
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