Taxation in Democratic Czechoslovakia and the Independent Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00121999" target="_blank" >RIV/00216224:14220/21:00121999 - isvavai.cz</a>

Result on the web

<a href="https://is.muni.cz/publication/1784065/cs/Taxation-in-Democratic-Czechoslovakia-and-the-Independent-Czech-Republic/Radvan?vysledek=84510" target="_blank" >https://is.muni.cz/publication/1784065/cs/Taxation-in-Democratic-Czechoslovakia-and-the-Independent-Czech-Republic/Radvan?vysledek=84510</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Taxation in Democratic Czechoslovakia and the Independent Czech Republic

Original language description

The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993. In August 1992, the decision to split Czechoslovakia was announced. It was more of a historical coincidence that the independent Czech Republic’s foundation in 1993 was connected with complex tax reform. The reform’s primary aims were the link between tax revenues and gross domestic product; tax justice and fair competition; possible foreign investments and general openness to the European and international markets; elasticity and effectiveness of the tax system; and reduction of social criteria in taxation. The tax reform of 1993 in the Czech Republic is one of the most complex tax reforms globally. Most of the acts adopted at the end of 1992 are still effective. This article aims to introduce the developments in terms of taxation in democratic Czechoslovakia and the independent Czech Republic to international readers.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Intertax

ISSN

0165-2826

e-ISSN

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Volume of the periodical

49

Issue of the periodical within the volume

8-9

Country of publishing house

NL - THE KINGDOM OF THE NETHERLANDS

Number of pages

4

Pages from-to

725-728

UT code for WoS article

000715114100009

EID of the result in the Scopus database

2-s2.0-85112668573