Publication details
Labour Taxation in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Gospodarka i finanse w warunkach globalizacji. Tom 1. |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | labour law; social security; tax; labour taxation |
| Description | 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. |