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Factors of progressivity of personal income tax
 Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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