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@inproceedings{766983,
author = {Radvan, Michal and Mrkývka, Petr and Pařízková, Ivana and Šramková, Dana},
address = {Toruň},
booktitle = {Gospodarka i finanse w warunkach globalizacji. Tom 1.},
edition = {1.},
keywords = {labour law; social security; tax; labour taxation},
language = {eng},
location = {Toruň},
isbn = {978-83-923607-4-2},
pages = {453-465},
publisher = {Wyzsza szkola bankowa w Toruniu},
title = {Labour Taxation in the Czech Republic},
year = {2008}
}
TY - JOUR
ID - 766983
AU - Radvan, Michal - Mrkývka, Petr - Pařízková, Ivana - Šramková, Dana
PY - 2008
TI - Labour Taxation in the Czech Republic
PB - Wyzsza szkola bankowa w Toruniu
CY - Toruň
SN - 9788392360742
KW - labour law
KW - social security
KW - tax
KW - labour taxation
N2 - During the last two years radical, or reform changes in the field of labour law, social security scheme and taxes have been made in the Czech Republic. With effect from January 1st 2007 are labour relations regulated according to a new Labour Code. In the first part of this contribution we aim to offer a survey on basic changes and new possibilities concerning besides also the tax regime, that is both on the employer s side and employee s side. Since the beginning of the year 2008, the new regulation of labour taxation came into force. These changes were done thanks to the Act no. 261/2007 Sb., on Stabilization of Public Finance. The aim of this article is also to show, how the labour is taxed in the Czech Republic, and to mark the benefits for employees - the taxpayers on several examples.
ER -
RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ a Dana ŠRAMKOVÁ. Labour Taxation in the Czech Republic. In \textit{Gospodarka i finanse w warunkach globalizacji. Tom 1.}. 1. vyd. Toruň: Wyzsza szkola bankowa w Toruniu, 2008, s.~453-465. ISBN~978-83-923607-4-2.
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