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 …

Legislation governing personal income taxation is often subject to changes. A significant
personal income tax reform was carried out in the Czech Republic in 2021. The reform …

The article describes the development of Czech social policy and the issues that have
surrounded it since 1989. The author begins by describing the character of the communist …

We present empirical distributions of the average, marginal and participation tax rates on
earnings across the population of Czech taxpayers under the current tax-and-benefit system …

The article describes the development of Czech policy after 1989 and the controversies it
caused. It first looks at the ambiguous nature of the communist welfare state and then …

The Czech Republic is home to one of the more equal societies in terms of household
disposable income, and has the lowest level of relative poverty in Europe. This study shows …

The paper deals with an analysis of the tax progressivity of personal income tax on
dependent activity in the Czech Republic in the period 1993–2018. The personal income tax …

V sou čas nos ti vr cho lí laic ká i od bor ná de ba ta na téma fis kál ní re for my v Čes ké re
pub lice. Vý voj ve řej ných fi nan cí je podle sta no vis ka do má cích i za hra nič ních eko no …

В статье рассматривается налогообложение доходов физических лиц в Чешской
Республике в 1993-2017 гг. Цель настоящего исследования-определить год, когда …

Caroline VINCENSINI, Vingt ans de privatisation en Europe centrale. Trois trajectoires de
propriété, 2010. David TEURTRIE, Géopolitique de la Russie. Intégration régionale, enjeux …