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Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic Cover

Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic

Business Systems Research Journal
Volume 14 (2023): Issue 1 (September 2023)
By: Michal Krajňák  
Open Access
|Sep 2023
DOI: https://doi.org/10.2478/bsrj-2023-0005 | Journal eISSN: 1847-9375 | Journal ISSN: 1847-8344
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Language: English
Page range: 93 - 111
Submitted on: Oct 24, 2022
Accepted on: May 4, 2023
Published on: Sep 21, 2023
Published by: IRENET - Society for Advancing Innovation and Research in Economy
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
personal income tax,
progression,
tax reliefs,
tax reform,
Czech Republic
Related subjects:
Business and economics,
Business management,
Management, organization, corporate governance,
Business management, other,
Mathematics and statistics for economists,
Mathematics

© 2023 Michal Krajňák, published by IRENET - Society for Advancing Innovation and Research in Economy
This work is licensed under the Creative Commons Attribution 4.0 License.

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