Analýza daňové progresivity s konkretizací na daň z příjmů fyzických osob – zaměstnanců ve Slovenské republice v letech 1993 – 2002
THE ANALYSIS OF A TAX PROGRESSIVITY FOCUSED ON AN INDIVIDUAL INCOME TAX PROGRESSIVITY IN SLOVAKIA IN YEARS 1993 – 2002

Summary/Abstract: Slovakia expects liberal reform of tax system next year. Probably the most visible turn represents implementation of „flat tax“, which withal means broad elimination of personal income tax progressivity. What effects brought last decade of „classic“ personal income tax with its progressive scale of marginal taxes, tax brackets and tax allowances? This paper explores tax progressivity, the first part is aimed at theoretical termina-tions and approaches to a tax progressivity, in the second part authors deals real esti-mates of income tax progressivity – employees progressivity – in Slovakia in years 1993 – 2002. Tax progressivity is investigated in two variants (with or without social and health insurance payments), because of similar incidence of obligatory insurance with personal income tax. Tax progressivity is analysed for 3 types of taxpayers in regard of a size of tax allowances (taxpayer allowance, child allowance). Recency of this paper can be seen in elected technique of computation for interval progressivity where variable limits of investigated intervals are used. The theory of taxation discerns between local a global progressivity. Local (in par-ticular interval) progressivity measures changes in effective rate in one point or between two points of an income scale and is closely adherent to an effective taxation. Subject publications detail 3 ways of measuring interval progressivity: average rate progression, liability progression and residual income progression. Average rate of progression mea-sures the ratio of change in effective rate to change in income, liability progression repre-sents the ratio of percentage change in liability to percentage change in income and re-sidual income progression measures the ratio of percentage change in after-tax income to percentage change in before-tax income. For practical requirements of economic policy is attention of economist aim at local progressivity estimation. The measures of global progressivity are aimed at the Lorenz method of income di-stribution analysis. Among the most popular measures rank the Lorenz curve and the Gini measure, Musgrave-Thin index, Kakwani index, Suits index, Atkinson measure, Robin Hood index and Theil index. The second part of this paper turn to concrete estimations of interval progressivity taking an example by employee in Slovakia in years 1993 – 2002. Progressivity was computed for 8 ranks of nominal wages. For better predictability were 3 types of taxpayers with variant social status considered: taxpayer A claiming to basic tax allowance, taxpayer B claiming to basic tax allowance and into the bargain allowance for 1 child, taxpayer C with basic tax allowance and allowance for 2 children.

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