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Business Systems Research Journal
Volume 14 (2023): Issue 1 (September 2023)
Open Access
Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic
Michal Krajňák
Michal Krajňák
| Sep 21, 2023
Business Systems Research Journal
Volume 14 (2023): Issue 1 (September 2023)
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Published Online:
Sep 21, 2023
Page range:
93 - 111
Received:
Oct 24, 2022
Accepted:
May 04, 2023
DOI:
https://doi.org/10.2478/bsrj-2023-0005
Keywords
personal income tax
,
progression
,
tax reliefs
,
tax reform
,
Czech Republic
© 2023 Michal Krajňák, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Michal Krajňák
VŠB-Technical University of Ostrava,
Czech Republic