haku: @indexterm Czechoslovakia / yhteensä: 80
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| Tekijä: | Coulter, F. |
| Otsikko: | Fiscal systems in transition: the case of the Czech income tax |
| Lehti: | Europe-Asia Studies
1995 : SEP, VOL. 47:6, p. 1007-1023 |
| Asiasana: | FISCAL POLICY CZECHOSLOVAKIA INCOME TAX |
| Kieli: | eng |
| Tiivistelmä: | Tax reform has been a major priority of microeconomic policy during the process of economic transition in Central and Eastern Europe. This article considers the reasons for tax reform and consequences of the particular measures adopted, focusing on the case of one component of the Czech reform, the personal income tax. The article attempts to evaluate the reasons for changes from the earlier system, and to show the role played by the new income tax within the overall Czech fiscal system. |
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