Detail publikace

Evidence on Effective Tax Rates in the Czech Republic

BRYCHTA, K.

Originální název

Evidence on Effective Tax Rates in the Czech Republic

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

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

Autoři

BRYCHTA, K.

Rok RIV

2010

Vydáno

30. 6. 2010

Nakladatel

The Institute for Business and Finance Research

Místo

USA

ISSN

1944-592X

Periodikum

Accounting & Taxation

Ročník

2

Číslo

1

Stát

Spojené státy americké

Strany od

21

Strany do

32

Strany počet

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"
}