Direct Taxes, Social Contributions and Indirect Taxes by Type of Income

The study analyses the contribution of different types of income, particularly income from dependent employment, to the financing of public budgets in 2019. In addition to the typically presented revenue from direct taxes (social contributions and income tax), the analysis is ex-tended to include indirect taxes (value-added tax and excise duties), thereby providing a more comprehensive picture of the respective contributions to total tax revenue. The results highlight the central role of income from dependent employment in the financing of public budgets. It not only accounts for the largest share but also a disproportionately high contribution to total tax revenue.