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

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU91183" target="_blank" >RIV/00216305:26510/10:PU91183 - 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 Relative Tax Burden of Taxpayers with Income from Employment in the Czech Republic

Original language description

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 maximumvalues of the tax burden of taxpayers having income from employment.

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

Equilibrium

ISSN

1689-765X

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

5

Country of publishing house

PL - POLAND

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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