Detail publikačního výsledku

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

BRYCHTA, K.

Originální název

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

Anglický název

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

Druh

Článek recenzovaný mimo WoS a Scopus

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.

Anglický 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

Klíčová slova v angličtině

Czech Republic, income from employment, natural persons, taxation

Autoři

BRYCHTA, K.

Rok RIV

2011

Vydáno

30.06.2010

Nakladatel

Wydawnictwo Naukowe Uniwersytetu Mikolaja Kopernika

Místo

Polsko, Toruň

ISSN

1689-765X

Periodikum

Equilibrium-Quarterly Journal of Economics and Economic Policy

Svazek

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-Quarterly Journal of Economics and Economic Policy",
  year="2010",
  volume="2",
  number="5",
  pages="209--220",
  issn="1689-765X"
}