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  • Personal taxation is an emotive issue. On the one hand, a government has to bring in revenue; and on the other hand, this has to be done on an equitable basis. A case study in the Czech Republic reveals that more radical changes have taken place, which are of interest from a wider perspective, especially in the current economic environment. The most important change was made in January 2008, when the Czech Republic adandoned a progressive tax system and adopted a single tax rate.
  • Personal taxation is an emotive issue. On the one hand, a government has to bring in revenue; and on the other hand, this has to be done on an equitable basis. A case study in the Czech Republic reveals that more radical changes have taken place, which are of interest from a wider perspective, especially in the current economic environment. The most important change was made in January 2008, when the Czech Republic adandoned a progressive tax system and adopted a single tax rate. (en)
Title
  • Personal Taxation: An Emotive Issue
  • Personal Taxation: An Emotive Issue (en)
skos:prefLabel
  • Personal Taxation: An Emotive Issue
  • Personal Taxation: An Emotive Issue (en)
skos:notation
  • RIV/62690094:18450/14:50002703!RIV15-MSM-18450___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • V
http://linked.open...iv/cisloPeriodika
  • V-VI 2014
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
  • 36259
http://linked.open...ai/riv/idVysledku
  • RIV/62690094:18450/14:50002703
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Czech Republic; single tax rate; progressive tax system; personal taxation (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV
  • [B02E124A8C14]
http://linked.open...i/riv/nazevZdroje
  • International accountant
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 75
http://linked.open...iv/tvurceVysledku
  • Jedlička, Pavel
  • Kovárník, Jaroslav
issn
  • 1465-5144
number of pages
http://localhost/t...ganizacniJednotka
  • 18450
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