New Trends in the Development of the Tax System and Their Impact on the Budgetary System of the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F20%3A10423233" target="_blank" >RIV/00216208:11220/20:10423233 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
New Trends in the Development of the Tax System and Their Impact on the Budgetary System of the Czech Republic
Original language description
Tax system has always reflected changes in society. Real estate taxation was supplemented by labour taxation and later on capital taxation. Currently, the issues of the shared economy and their impact on the area of taxes are being addressed; the European Union is also engaged in a number of tax-related issues, currently the introduction of the so-called digital tax. In addition, it can be expected that the involvement of robots in the eco-nomy or the use of new energy sources will raise a number of issues even in relation to taxation. The question is whether developments in society will lead to the creation of new taxes and thus solve the issue of public revenues or will lead to the creation of tax benefits from the existing taxes. It is also a challenge for financial science in the Czech Republic to find ways how to provide sufficient sources to meet the needs of the entire society. The paper will address these issues.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The financial law towards challenges of the XXI century
ISBN
978-80-210-9597-7
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
468-480
Publisher name
Masaryk University
Place of publication
Brno
Event location
Brno/dálkově
Event date
Dec 8, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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