Daňová soustava České republiky
Czech Republic Tax System
Author(s): Petr Novotný, Pavlína VondráčkováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: tax system; direct tax; indirect tax; tax base; taxpayer; real property; land; structures; consumer; harmonisation; Tax Code
Summary/Abstract: The article presents a brief overview of the tax system of the Czech Republic. It does not aim to analyze individual taxes imposed upon taxpayers (which are instead characterized by their place in the system of tax laws), but rather to provide a thorough description of current Czech tax obligations and to highlight recent changes in the taxation process effective 1 January 2011 that were brought about by the new Tax Code. The article makes an observation that the Czech taxation system is fraught with ever-shifting political bias and alerts to the fact that the resulting lack of legal certainty could lead to an outflow of capital from the Czech Republic.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 56/2010
- Issue No: 4
- Page Range: 43-58
- Page Count: 16
- Language: Czech