Krajňák, Michal - In: Business systems research : a system view accross … 14 (2023) 1, pp. 93-111
Background: The article evaluates the influence of the type of nominal personal income tax rate on its progressivity. This is examined in the Czech Republic in the period 1993-2020. Between 1993 and 2007, the nominal tax rate was progressive, while from 2008 until the end of 2020, the nominal...
