Politická ekonomie 2020, 68(5):534-553 | DOI: 10.18267/j.polek.1295

Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní?

Michal Krajňáka
a VŠB - Technická Univerzita Ostrava, Ekonomická fakulta

Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?

The paper deals with an analysis of the tax progressivity of personal income tax on dependent activity in the Czech Republic in the period 1993-2018. The personal income tax had a progressive rate in the past. Since 2008, the tax rate has been linear, complemented since 2013 by a solidarity tax increase. The analysis results show that in spite of the linear tax rate, the personal income tax in the Czech Republic is not linear. In most cases, the income tax has a progressive character due to the non-taxable part or tax reliefs. For taxpayers with above-average income, the situation is opposite and their tax liability was regressive in the period 2008-2012.

Keywords: personal income tax, tax progressivity, tax rate
JEL classification: H24, K34, P16

Received: July 7, 2019; Revised: June 18, 2020; Accepted: July 16, 2020; Published: October 27, 2020  Show citation

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Krajňák, M. (2020). Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive? Politická ekonomie, 68(5), 534-553. doi: 10.18267/j.polek.1295
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