Analysis of Millionaire Tax Influence on Incidence of Taxation by Tax-Free Income in Slovak Republic

Analýza vplyvu milionárskej dane na daňové zaťaženie prostredníctvom nezdaniteľného minima vo Slovenskej republike

Anna Harumová

Český finanční a účetní časopis, 2008, vol. 2008, issue 1, 76-85

Abstract: The influence on incidence of taxation of natural person has also a possibility to decrease the basic of assessment. One way how to reduce the basic of assessment is the amount of tax-free income. This sum of tax-free income is influenced by the sum of subsistence level actual during the current year. The report is addicted to analyze of the influence of subsistence level to the rate of tax-free income in a period of time and consecutively on the amount of effective tax rate, as one of methods of measurement of work incidence of taxation.

Keywords: Tax; Taxes aspects; Motivating; Tax-free income; Tax exemption; Incidence of taxation; Effective tax rate; Subsistence level; Daň; Daňové aspekty; Motivácia; Daňové oslobodenie; Daňové zaťaženie; Efektívna daňová sadzba; Nezdaniteľné minimum; Životné minimum (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.cfuc.259

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