Do Selected Tax Advantages Affect Tax Revenue from the Personal Income Tax?
The personal income tax, which has a significant influence on total tax revenue, has been part of the Czech tax system since 1993. The main objective of this paper is to evaluate the dependence of tax revenue on the personal income tax based upon a dependent activity related to tax relief for the ta...
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| Format: | Article |
| Language: | English |
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Tomas Bata University in Zlín
2019-12-01
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| Series: | Journal of Competitiveness |
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| Online Access: | https://www.cjournal.cz/files/346.pdf |