Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic:
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the conces...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2010
|
| Schriftenreihe: | OECD Economics Department Working Papers
no.758 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro-growth tax reform. These tax changes followed the adoption of significant changes to the benefit system, particularly housing and social assistance benefits, in 2006-07. This paper describes the main elements of these tax and benefit reforms and provides an initial assessment of their impact, with particular emphasis on changes in the effective tax rates of workers and firms. It begins with an overview of the systems and a summary of recent changes. This is followed by an evaluation of those reforms. A final section explores the scope for further reforms in future. This paper relates to the 2010 OECD Economic Survey of the Czech Republic. (www.oecd.org/eco/surveys/czech). |
| Beschreibung: | 1 Online-Ressource (53 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5kmh5gmx8h9p-en |
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| 520 | |a In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro-growth tax reform. These tax changes followed the adoption of significant changes to the benefit system, particularly housing and social assistance benefits, in 2006-07. This paper describes the main elements of these tax and benefit reforms and provides an initial assessment of their impact, with particular emphasis on changes in the effective tax rates of workers and firms. It begins with an overview of the systems and a summary of recent changes. This is followed by an evaluation of those reforms. A final section explores the scope for further reforms in future. This paper relates to the 2010 OECD Economic Survey of the Czech Republic. (www.oecd.org/eco/surveys/czech). | ||
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| 700 | 1 | |a Tompson, William |e MitwirkendeR |4 ctb | |
| 700 | 1 | |a Vartia, Laura |e MitwirkendeR |4 ctb | |
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| spelling | Hrdlicka, Zdenek VerfasserIn aut Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic Zdenek, Hrdlicka ... [et al] = Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque / Zdenek, Hrdlicka ... [et al] Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque Paris OECD Publishing 2010 1 Online-Ressource (53 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.758 In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base. This was accompanied by significant changes to the corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services. The reform made the tax system more transparent and was broadly consistent with OECD recommendations concerning pro-growth tax reform. These tax changes followed the adoption of significant changes to the benefit system, particularly housing and social assistance benefits, in 2006-07. This paper describes the main elements of these tax and benefit reforms and provides an initial assessment of their impact, with particular emphasis on changes in the effective tax rates of workers and firms. It begins with an overview of the systems and a summary of recent changes. This is followed by an evaluation of those reforms. A final section explores the scope for further reforms in future. This paper relates to the 2010 OECD Economic Survey of the Czech Republic. (www.oecd.org/eco/surveys/czech). Economics Czechia Morgan, Margaret MitwirkendeR ctb Prušvic, David MitwirkendeR ctb Tompson, William MitwirkendeR ctb Vartia, Laura MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5kmh5gmx8h9p-en Volltext |
| spellingShingle | Hrdlicka, Zdenek Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic Economics Czechia |
| title | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic |
| title_alt | Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque |
| title_auth | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic |
| title_exact_search | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic |
| title_full | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic Zdenek, Hrdlicka ... [et al] = Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque / Zdenek, Hrdlicka ... [et al] |
| title_fullStr | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic Zdenek, Hrdlicka ... [et al] = Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque / Zdenek, Hrdlicka ... [et al] |
| title_full_unstemmed | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic Zdenek, Hrdlicka ... [et al] = Poursuivre la réforme de la fiscalité et des prestations visant à favoriser la croissance en République tchèque / Zdenek, Hrdlicka ... [et al] |
| title_short | Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic |
| title_sort | further advancing pro growth tax and benefit reform in the czech republic |
| topic | Economics Czechia |
| topic_facet | Economics Czechia |
| url | https://doi.org/10.1787/5kmh5gmx8h9p-en |
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