Publication detail

Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic

BRYCHTA, K.

Original Title

Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic

English Title

Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic

Type

journal article - other

Language

en

Original Abstract

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.

English abstract

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.

Keywords

Czech Republic, income from employment, natural persons, taxation

RIV year

2010

Released

30.06.2010

Publisher

Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika

Location

Polsko, Toruň

ISBN

1689-765X

Periodical

Equilibrium

Year of study

2

Number

5

State

PL

Pages from

209

Pages to

220

Pages count

12

Documents

BibTex


@article{BUT50604,
  author="Karel {Brychta}",
  title="Evidence on Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic",
  annote="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.",
  address="Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika",
  chapter="50604",
  institution="Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika",
  number="5",
  volume="2",
  year="2010",
  month="june",
  pages="209--220",
  publisher="Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika",
  type="journal article - other"
}