Chalupka, Radovan - In: Czech Journal of Economics and Finance (Finance a uver) 54 (2004) 9-10, pp. 382-390
The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes. The adoption of a flat personal-income-tax...