Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909680" target="_blank" >RIV/62156489:43110/16:43909680 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Czech Republic
Original language description
The development of the tax policy and taxation system in the Czech Republic is very much connected with the political development in the country. The reason for that is the fact, that till 1989 the Czech Republic belonged to the countries in communist bloc. Therefore the taxation system with many deformations as negative turnover tax, very low tax on capital, but very high in case of private capital and private activities, etc. was applied. Fundamental changes in political area were connected also with changes in economic environment. After 1989 the Czech Republic started the transformation from centrally planned economy on market economy. In order to achieve this goal, the fundamental reforms needed to be done. The first changes in tax legislation started in 1990 by the introduction of some new measurements, but still within the old tax legislation. The fundamental changes took place in 1993, which can be considered as year of the establishment of the new taxation system. New tax legislation entered into force since January 1st, 1993.
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
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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