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Dopady zavedenia progresívnej sadzby dane z príjmov fyzických osôb
 Bakošová, Monika
Bakošová, M. The impact of introducing a progressive rate of personal income tax. Diploma thesis. Brno: Mendel University, 2019. The diploma thesis judge the introduction of a progressive rate of personal income tax in the Czech Republic. By means of effective tax rates are quantified tax burden on model types of households in the Czech Republic and Slovakia, and consequently both taxation systems are compared. From the macroeconomic point of view, the impact of tax burden on the economic growth of the country is examined. Based on the results, the impact of the introduction of the progressive rate of personal income tax in the Czech Republic is evaluated.
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