Kubátová, Květa; Jareš, Martin - In: Politická ekonomie 2011 (2011) 4, pp. 475-489
three major taxes in the Czech Republic in 2008: personal income tax, corporation tax and value added tax. Unlike in many …Tax reliefs (tax expenditures) in the Czech Republic, as well as in other countries, are frequent topic of political … tax system and causes distortions. This article aims to identify and quantify the tax reliefs (tax expenditures) of the …
