Seminárna práca: Proposal - seminárna práca

There are three kinds of direct taxes in taxation. One of this is progressive tax, where with rising income increases tax rate. This type of tax existed in Slovak Republic until 2003. The other one is flat tax. The flat tax (flat rate tax or proportional tax) is an income tax having a single rate for all taxpayers regardless of income level and type. It is often discussed as an alternative to the progressive tax. The third kind of direct tax is the capitation tax, this tax pais everyone irrespective of income