Résumé ou Introduction
The objective of this paper is to analyze the general principles of an income taxation system with regard to its realization and application in a specific European country, i.e. the Czech Republic. Therefore, the principles of an ideal tax system are introduced first, before relating those concepts to the respective tax rules of the Czech Republic. Specifically, the type of income taxes, the definition of a resident taxpayer, the income categories, personal allowances and family taxation, and the tax rate of the country will be presented and linked to the general principles of a tax system. Please note that the Czech Republic uses the Czech crown as a currency. All numbers quoted have been converted into the Euro using the following exchange rate: 24.45 CZK = 1 EUR.
- Citation du texte
- Christoph Butz (Auteur), 2010, The Income Taxation System of the Czech Republic, Munich, GRIN Verlag, https://www.grin.com/document/178107
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