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 … nominal tax rate affects personal income tax progressivity. Methods/Approach: The article uses analysis, synthesis, comparison … progressivity. Results: In the context of the analysis of the degree of tax progressivity, personal income tax is more progressive …