Personal Income Tax Progressivity in the Czech Republic and Its Influence on Tax Revenue
The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model e...
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| Format: | Article |
| Language: | English |
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Babes-Bolyai University, Cluj-Napoca
2023-10-01
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| Series: | Transylvanian Review of Administrative Sciences |
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| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/750 |