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BRYCHTA, K.
Originální název
Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic
Typ
článek v časopise - ostatní, Jost
Jazyk
angličtina
Originální abstrakt
This paper covers the period 1993-2009 and presents the result of a comparative analysis of relative tax burden of taxpayers with incomes from employment in the Czech Republic. The main contribution of this paper can be seen in the fact that the comparison encompasses almost the whole time interval covering effective life of the Act on Income Taxes. It is also important that in view of the speciefied solution conditions, the relative tax burden values presented in the graphs can be understood as maximum values of the tax burden of taxpayers having income from employment.
Klíčová slova
Czech Republic, income from employment, natural persons, taxation
Autoři
Rok RIV
2010
Vydáno
30. 6. 2010
Nakladatel
Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika
Místo
Polsko, Toruň
ISSN
1689-765X
Periodikum
Equilibrium
Ročník
2
Číslo
5
Stát
Polská republika
Strany od
209
Strany do
220
Strany počet
12
BibTex
@article{BUT50604, author="Karel {Brychta}", title="Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic", journal="Equilibrium", year="2010", volume="2", number="5", pages="209--220", issn="1689-765X" }