Retrospektivní komparativní analýza dopadu zrušené superhrubé mzdy do veřejných rozpočtů v kontextu se změnou v rozpočtovém určení daní
A retrospective comparative analysis of the impact of the abolition of the super gross wage on public budgets in the context of the change in the budgetary determination of taxes

Summary/Abstract: The aim of the article is to compare the estimate of the shortfall in tax revenues caused by the abolition of the super-gross wage and the increase in the basic allowance for taxpayers with the actual shortfall for the years 2021 and 2022 in relation to both the state and local government budgets. The impact of the abolished super gross wage with respect to 2021 has been estimated at between CZK -79.6 billion and CZK -102 billion. However, the actual impact was much lower, i.e. CZK -59.1 billion concerning personal income tax and CZK -66.45 billion in the case of dependent employment only. The paper points out the overestimated predicted estimates of the shortfall in public income tax by approximately CZK 13.14 billion to approximately CZK 42.9 billion. Even without the change in the 2020 budget allocation of taxes for 2021, municipalities and regions would still have gained more than CZK 4.38 billion between 2021 and 2020: municipalities CZK 2.9 billion and regions CZK 1.48 billion. By changing the budget allocation of taxes in the comparison between the 2021 reality with the parameters of the 2021 budgetary determination of taxes and the hypothetical maintenance of the 2020 budgetary determination of taxes for 2021, the state budget in 2021 would have lost CZK 27.36 billion. For 2022, the amount already amounts to CZK 31.98 billion. With concern to the revitalisation of the state budget balance, it is necessary that a broad discussion be held on the budgetary determination of taxes, as well as on the potential revision of the competences of local government with an emphasis on the efficiency of public spending.

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