The effective personal income tax rate in the Czech Republic

Journal
Siroky, J.; Kovarova, A.
European Taxation 2008 (Volume 48), No. 10
FormatPDF
EUR
40
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45
(VAT excl.)

In this note, the authors consider the implications in respect of the effective tax rate (ETR) in the Czech Republic of the introduction of the flat personal income tax at a rate of 15%.