Progresivita zdanění fyzických osob v České republice
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Vojancová, Eva
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The thesis is focused on the progressivity of personal income tax in the Czech Republic. The thesis aims to express the degree of progressivity of taxation in the Czech Republic. The degree of progressivity is expressed in the work's effective tax rate taxpayer. To elaborate this thesis was used descriptive analysis, comparative analysis and induction.
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Import 22/07/2015
Subject(s)
personal income tax, progresivity,taxation, tax rate