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The text points out the income tax paid by employees in the Czech Republic and deals with the construction of the tax and especially the tax base. Employees have to calculate their tax from so called super-gross wage, what is gross wage increased by social security premiums paid by the employer (additional 34 % of the gross wage). The hypothesis to be confirmed or disproved as the main goal of the article is: The super-gross wage is a unique tax institute compared to other countries and should be abolished. The article describes legal regulation in this area de lege lata and defines strengths and weaknesses of up-to-date regulation. At the end, proposals de lege ferenda are drafted.
Michal Radvan (Wed,) studied this question.
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