PROBLEMATIKA ZPĚTNÉHO ZAVEDENÍ PROGRESIVNÍHO ZDANĚNÍ V ČESKÉ REPUBLICE
THE RETROFIT ISSUES OF PROGRESSIVE TAXATION IN THE CZECH REPUBLIC

Author(s): Monika Pavlíková
Subject(s): Evaluation research, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: Progressive taxation; Tax payer; Tax rate; Personal income tax; Tax base;
Summary/Abstract: The retrofit issues of progressive taxation in the Czech republic has recently been frequently discussed topic. The reason is simple, and that the question of form of taxation of personal income tax affects every tax payer in this country. The goal of this articleis an analysis of possible retrofit of progressive taxation.

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