Share of income declarations from 20.001 to EUR 30,000

Tax statistics are compiled on the basis of personal tax returns at the place of residence. The income year is the year for which taxes are due. Total net taxable income consists of all net professional income, net real estate income, net movable income and net miscellaneous income. To measure the dispersion of income distribution, tax returns are ranked in ascending order of income and divided into 4 equal parts separated by 3 quartiles (Q1: 25 % of returns have an income below Q1, Q2 = median income: 50 % of returns have an income below Q2, Q3 = 75 % of returns have an income below Q3). Returns with zero taxable income are not taken into account in the calculations. The indicator reports the difference between the 3th and 1st quartile to the median: (Q3-Q1)/Q2. The higher the interquartile coefficient, the higher the level of income inequality. As it refers to the median value, it makes it possible to compare the dispersion of series with very different median values.本税务统计数据基于纳税人住所地提交的个人纳税申报表编制而成，所得年度为税款应缴的所属年度。净应税收入总额涵盖全部净职业所得、净不动产所得、净动产所得与净杂项所得。 为衡量收入分布的离散程度，我们将纳税申报表按收入金额升序排列，并通过3个四分位数（quartile）划分为4个均等组别：Q1（25%的申报单收入低于Q1）、Q2（即收入中位数，50%的申报单收入低于Q2）、Q3（75%的申报单收入低于Q3）。计算过程中不纳入应税收入为零的申报单。 该指标为第3与第1四分位数之差相较于中位数的比值，计算公式为(Q3-Q1)/Q2。四分位系数越高，收入不平等程度便越高。由于该指标以中位数为基准，因此可用于比较中位数差异极大的各序列的离散程度。