Kubátová, Květa; Jareš, Martin - In: Politická ekonomie 2011 (2011) 4, pp. 475-489
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 … three major taxes in the Czech Republic in 2008: personal income tax, corporation tax and value added tax. Unlike in many …