Chapter 16: Czech Republic (Taxation and Inequalities)
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00141412" target="_blank" >RIV/00216224:14220/25:00141412 - isvavai.cz</a>
Result on the web
<a href="https://www.ibfd.org/shop/book/taxation-and-inequalities" target="_blank" >https://www.ibfd.org/shop/book/taxation-and-inequalities</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Chapter 16: Czech Republic (Taxation and Inequalities)
Original language description
The chapter defines the relationship of tax law in the Czech Republic to the principles of equality and finds inequalities in taxation. It deals with the perception of equality at the level of the Constitution (equality, principle of non-discrimination). Elements of inequality in the taxation of income, wealth and consumption are identified in the analysis of national tax policy. Attention is focused on gender equality, family policy, social sustainability, etc. Inequality in taxation is also considered at the level of procedural tax law, including tax amnesty and tax enforcement.
Czech name
—
Czech description
—
Classification
Type
C - Chapter in a specialist book
CEP classification
—
OECD FORD branch
50501 - Law
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Taxation and Inequalities
ISBN
9789087229511
Number of pages of the result
24
Pages from-to
415-438
Number of pages of the book
1035
Publisher name
International Bureau of Fiscal Documentation (IBFD)
Place of publication
Amsterdam
UT code for WoS chapter
—