Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00102874" target="_blank" >RIV/00216224:14220/18:00102874 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report
Original language description
The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and standards of national tax policies. It offers the review of substantive tax law and tax law procedures in the period of transformation of tax system, and it deals with international tax law, too.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Transformation of Tax Systems in the CEE and BRICS Countries
ISBN
9788392131007
Number of pages of the result
39
Pages from-to
85-123
Number of pages of the book
460
Publisher name
Fundacja Centrum Dokumentacji i Studiów Podatkowych
Place of publication
Łódź
UT code for WoS chapter
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