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Description
  • The paper describes the development of the effective tax rates of natural persons in the Czech Republic for incomes attained through enterprise and other indepedently gainful activities. The analysis covers the period from 1993 to 2009. Two categories of taxpayers have been selected, namely single childless taxpayer, the other a family with two children, where only one spouse earns incomes. The results of the analysis clearly show a gradual, but not steady, decrease in effective tax rates for both categories of taxpayers.
  • The paper describes the development of the effective tax rates of natural persons in the Czech Republic for incomes attained through enterprise and other indepedently gainful activities. The analysis covers the period from 1993 to 2009. Two categories of taxpayers have been selected, namely single childless taxpayer, the other a family with two children, where only one spouse earns incomes. The results of the analysis clearly show a gradual, but not steady, decrease in effective tax rates for both categories of taxpayers. (en)
Title
  • Evidence on Effective Tax Rates in the Czech Republic
  • Evidence on Effective Tax Rates in the Czech Republic (en)
skos:prefLabel
  • Evidence on Effective Tax Rates in the Czech Republic
  • Evidence on Effective Tax Rates in the Czech Republic (en)
skos:notation
  • RIV/00216305:26510/10:PU91182!RIV11-GA0-26510___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GP402/09/P469)
http://linked.open...iv/cisloPeriodika
  • 1
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 257990
http://linked.open...ai/riv/idVysledku
  • RIV/00216305:26510/10:PU91182
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • effective tax rate, development, incomes from enterprise, natural person, Czech republic (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • US - Spojené státy americké
http://linked.open...ontrolniKodProRIV
  • [DE79BDF0B75D]
http://linked.open...i/riv/nazevZdroje
  • Accounting & Taxation
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 2
http://linked.open...iv/tvurceVysledku
  • Brychta, Karel
issn
  • 1944-592X
number of pages
http://localhost/t...ganizacniJednotka
  • 26510
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