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Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic

Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic

Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a...

पूर्ण विवरण

में बचाया:
ग्रंथसूची विवरण
मुख्य लेखकों: Zenchenko, S. V., Зенченко, С. В.
स्वरूप: Статья
भाषा:English
प्रकाशित: MDPI 2022
विषय:
Church attendance
Nonreligion
Czech Republic
Income tax
Taxation
ऑनलाइन पहुंच:https://dspace.ncfu.ru/handle/20.500.12258/19590
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spelling ir-20.500.12258-195902022-05-24T07:43:46Z Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic Zenchenko, S. V. Зенченко, С. В. Church attendance Nonreligion Czech Republic Income tax Taxation Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a determinant of taxation preferences. We employ ordinal regression analyses to study direct and mediation effects of both church affiliation and church attendance on a representative sample from the Czech Republic (n = 1924, 54.8% female, aged 18–95, M ± SD: 52.0 ± 16.9; 19.4% with higher education) controlling for employment status, social class and socio-demographics. The results suggest that neither church affiliation nor church attendance were related to desired income tax progressivity; social class plaid the most important role. The frequency of church attendance was significantly related to the perceived adequacy of taxation of higher incomes, where the more respondents attended the religious services, the more they believed that the taxes on the rich are too high. However, the churches’ ideas to help the needy were manifested in the preferences for international tax progressivity, where the frequent churchgoers were more inclined to the idea that the rich countries should pay additional taxes to help the poor countries. These controversial results may indicate the rivalrous position of the church and the state in the Czech Republic in terms of taxation of the wealthy. We suggest that under the condition of no church tax, the state taxation of the rich may be viewed as diverting funds, which could otherwise be directed to the church. These results might be of some interest to the state, the church and to the academic researchers alike and significantly contribute to the discussion on specific features of nonreligiosity in central and eastern Europe. 2022-05-23T07:20:29Z 2022-05-23T07:20:29Z 2022 Статья Čábelková, I., Mareš, D., Strielkowski, W., Zenchenko, S., Radyukova, Y. Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic // Religions. - 2022. - Том 13. - Выпуск 4. - Номер статьи 358. - DOI10.3390/rel13040358 http://hdl.handle.net/20.500.12258/19590 en Religions application/pdf application/pdf MDPI
institution СКФУ
collection Репозиторий
language English
topic Church attendance
Nonreligion
Czech Republic
Income tax
Taxation
spellingShingle Church attendance
Nonreligion
Czech Republic
Income tax
Taxation
Zenchenko, S. V.
Зенченко, С. В.
Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
description Our paper focuses on the tax progressivity and nonreligion in central and eastern Europe using an example of the Czech Republic, one of the most atheistic countries in the world. Religion might imply formal affiliation with a certain confession or active church attendance, but it might also become a determinant of taxation preferences. We employ ordinal regression analyses to study direct and mediation effects of both church affiliation and church attendance on a representative sample from the Czech Republic (n = 1924, 54.8% female, aged 18–95, M ± SD: 52.0 ± 16.9; 19.4% with higher education) controlling for employment status, social class and socio-demographics. The results suggest that neither church affiliation nor church attendance were related to desired income tax progressivity; social class plaid the most important role. The frequency of church attendance was significantly related to the perceived adequacy of taxation of higher incomes, where the more respondents attended the religious services, the more they believed that the taxes on the rich are too high. However, the churches’ ideas to help the needy were manifested in the preferences for international tax progressivity, where the frequent churchgoers were more inclined to the idea that the rich countries should pay additional taxes to help the poor countries. These controversial results may indicate the rivalrous position of the church and the state in the Czech Republic in terms of taxation of the wealthy. We suggest that under the condition of no church tax, the state taxation of the rich may be viewed as diverting funds, which could otherwise be directed to the church. These results might be of some interest to the state, the church and to the academic researchers alike and significantly contribute to the discussion on specific features of nonreligiosity in central and eastern Europe.
format Статья
author Zenchenko, S. V.
Зенченко, С. В.
author_facet Zenchenko, S. V.
Зенченко, С. В.
author_sort Zenchenko, S. V.
title Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
title_short Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
title_full Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
title_fullStr Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
title_full_unstemmed Income tax progressivity and nonreligion in Central and Eastern Europe: a case of the Czech Republic
title_sort income tax progressivity and nonreligion in central and eastern europe: a case of the czech republic
publisher MDPI
publishDate 2022
url https://dspace.ncfu.ru/handle/20.500.12258/19590
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