Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10253099" target="_blank" >RIV/61989100:27510/23:10253099 - isvavai.cz</a>
Result on the web
<a href="https://rtsa.ro/tras/index.php/tras/article/view/750/748" target="_blank" >https://rtsa.ro/tras/index.php/tras/article/view/750/748</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.24193/tras.70E.4" target="_blank" >10.24193/tras.70E.4</a>

Result language
angličtina
Original language name
Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
Original language description
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period.
Czech name
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Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50206 - Finance

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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