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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

13

Strana od-do

468-480

Název nakladatele

Masaryk University

Místo vydání

Brno

Místo konání akce

Brno/dálkově

Datum konání akce

8. 12. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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