Publication detail

Evidence on Effective Tax Rates in the Czech Republic

BRYCHTA, K.

Original Title

Evidence on Effective Tax Rates in the Czech Republic

Type

journal article - other

Language

English

Original Abstract

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.

Keywords

effective tax rate, development, incomes from enterprise, natural person, Czech republic

Authors

BRYCHTA, K.

RIV year

2010

Released

30. 6. 2010

Publisher

The Institute for Business and Finance Research

Location

USA

ISBN

1944-592X

Periodical

Accounting & Taxation

Year of study

2

Number

1

State

United States of America

Pages from

21

Pages to

32

Pages count

12

BibTex

@article{BUT50603,
  author="Karel {Brychta}",
  title="Evidence on Effective Tax Rates in the Czech Republic",
  journal="Accounting & Taxation",
  year="2010",
  volume="2",
  number="1",
  pages="21--32",
  issn="1944-592X"
}