Personal Taxation: An Emotive Issue

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F14%3A50002703" target="_blank" >RIV/62690094:18450/14:50002703 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Personal Taxation: An Emotive Issue

Original language description

Personal taxation is an emotive issue. On the one hand, a government has to bring in revenue; and on the other hand, this has to be done on an equitable basis. A case study in the Czech Republic reveals that more radical changes have taken place, which are of interest from a wider perspective, especially in the current economic environment. The most important change was made in January 2008, when the Czech Republic adandoned a progressive tax system and adopted a single tax rate.

Czech name

—

Czech description

—

Type

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

CEP classification

AH - Economics

OECD FORD branch

—

Project

—

Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2014

Confidentiality

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

Name of the periodical

International accountant

ISSN

1465-5144

e-ISSN

—

Volume of the periodical

75

Issue of the periodical within the volume

V-VI 2014

Country of publishing house

GB - UNITED KINGDOM

Number of pages

2

Pages from-to

8-9

UT code for WoS article

—

EID of the result in the Scopus database

—