EVIDENCE ON EFFECTIVE TAX RATES IN THE CZECH REPUBLIC

The paper describes the development of the effective tax of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009. Two categories of taxpayers are compared: the first a single childless taxpayer, the other a family with two children, where only one spouse earns incomes. The results of the analysis clearly show a gradual, but not steady, decrease in effective tax rates for both categories of taxpayers. For single taxpayers, the effective tax rate decrease is in direct proportion with the amount of tax base. For married taxpayers the effective tax rate decrease is relatively steady for the whole time interval.