Evidence on Effective Tax Rates in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU91182" target="_blank" >RIV/00216305:26510/10:PU91182 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Evidence on Effective Tax Rates in the Czech Republic

Original language description

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 oftaxpayers 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.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GP402%2F09%2FP469" target="_blank" >GP402/09/P469: Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2010

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Accounting & Taxation

ISSN

1944-592X

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

1

Country of publishing house

US - UNITED STATES

Number of pages

12

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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