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Taxation on Incomes of Natural Persons in the Czech and Slovak Republic s - Comparison

Taxation on Incomes of Natural Persons in the Czech and Slovak Republic s - Comparison. Karel Brychta. Outline . Introduction Natural Persons Taxation and EU membership Taxpayers and categories of incomes in Visegrád Group countries Basic means of tax optimization in Czech and Slovak AIT

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Taxation on Incomes of Natural Persons in the Czech and Slovak Republic s - Comparison

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  1. Taxation on Incomes of Natural Persons in the Czech and Slovak Republics - Comparison Karel Brychta

  2. Outline • Introduction • Natural Persons Taxation and EU membership • Taxpayers and categories of incomes in Visegrád Group countries • Basic means of tax optimization in Czech and Slovak AIT • Effective tax rate for incomes from employment (CR and SR) • Conclusion

  3. Introduction • taxes – a necessary evil • searching for answers to questions of how to optimize tax system • competition and cooperation in tax area  comparative analysis

  4. EU membership and its impact • principles of subsidiarity and proportionality • direct competence provided in relation to indirect taxes • case law of the Court of Justice

  5. Taxpayers in V4 • Tax residents vs. tax non-residents • Conventions for Avoidance of Double Taxation

  6. Taxpayers in V4 countries Source: Czech ITA Slovak ITA Kesti, J. (ed.) (2009). European Tax Handbook 2009

  7. Incomes in V4 countries • differences in numbers of partial tax bases • however, despite these differences it seems the incomes, which are subject to natural persons income tax, areat very least very similar • very interesting issue – flat rate expenses

  8. Basic means of tax optimization (CR and SR) • CR • Non-taxable parts of the tax base • Tax abatements • Child tax allowance • SR • Non-taxable parts of the tax base • Child tax bonus

  9. Effective tax rate – comparison CR and SR Effective tax rate without social security and health insurance payments

  10. Effective tax rate – comparison CR and SR Effective tax rate with social security and health insurance payments

  11. Conclusion • ? trends in natural persons taxation ? • ? convergence of tax systems? • identification of consonant and different elements in legal regulations • etc.

  12. I thank you for your attention. ? Your questions ?

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