Effective tax rate for income from employment in the Czech Republic and Slovak Republic – a comparative study

The objective of this paper is primarily to compare and describe the development of the effective tax rate (relative tax burden) on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance i...

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Bibliographic Details
Main Author: Karel Brychta
Format: Article
Language:English
Published: Mendel University Press 2013-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/61/7/2005/