Czech Republic: Independent Tax Policy as a Part of Czech Fiscal Policy

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00137737" target="_blank" >RIV/00216224:14220/24:00137737 - isvavai.cz</a>

Výsledek na webu

<a href="https://real.mtak.hu/210007/1/CEA-ProfNet11Nagy-ECOG05.pdf" target="_blank" >https://real.mtak.hu/210007/1/CEA-ProfNet11Nagy-ECOG05.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.54237/profnet.2024.znecogov" target="_blank" >10.54237/profnet.2024.znecogov</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Czech Republic: Independent Tax Policy as a Part of Czech Fiscal Policy

Popis výsledku v původním jazyce

Tax issues are often considered crucial to public financing. Many state policies depend on tax revenue. The state sets its tax policy to collect adequate income in order to ensure the management of the state and local self-government units. The position of tax law within the system of law is perceived in a variety of ways in the world and in European Union (EU) Member States. For example, in Western European countries (the old EU Member States), tax law and tax law science have long-standing traditions. Tax law is an independent branch of European law. In the new EU Member States (Central and Eastern Europe), tax law is (still) a sub-branch of financial law according to the local legal sciences; specifically, it pertains to the fiscal part of financial law, which deals with the legal relationships created, implemented, and terminated in the process of creating, distributing, and using public monetary funds. The fiscal part of financial law includes, in addition to tax law (public budget revenues), budgetary law, and public subsidy law (public budget expenditures). This chapter addresses the position and role of tax laws in the Czech legal system. The following sections identify the pros and cons of tax sovereignty and tax harmonisation in tax law regulations and reviews notable efforts in the tax avoidance field. The last section presents the conclusions and de lege ferenda recommendations.

Název v anglickém jazyce

Czech Republic: Independent Tax Policy as a Part of Czech Fiscal Policy

Popis výsledku anglicky

Tax issues are often considered crucial to public financing. Many state policies depend on tax revenue. The state sets its tax policy to collect adequate income in order to ensure the management of the state and local self-government units. The position of tax law within the system of law is perceived in a variety of ways in the world and in European Union (EU) Member States. For example, in Western European countries (the old EU Member States), tax law and tax law science have long-standing traditions. Tax law is an independent branch of European law. In the new EU Member States (Central and Eastern Europe), tax law is (still) a sub-branch of financial law according to the local legal sciences; specifically, it pertains to the fiscal part of financial law, which deals with the legal relationships created, implemented, and terminated in the process of creating, distributing, and using public monetary funds. The fiscal part of financial law includes, in addition to tax law (public budget revenues), budgetary law, and public subsidy law (public budget expenditures). This chapter addresses the position and role of tax laws in the Czech legal system. The following sections identify the pros and cons of tax sovereignty and tax harmonisation in tax law regulations and reviews notable efforts in the tax avoidance field. The last section presents the conclusions and de lege ferenda recommendations.

Druh

C - Kapitola v odborné knize

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Economic Governance - The Impact of the European Union on the Regulation of Fiscal and Monetary Policy in Central European Countries

ISBN

9786156474452

Počet stran výsledku

25

Strana od-do

477-501

Počet stran knihy

879

Název nakladatele

Central European Academic Publishing

Místo vydání

Miskolc, Budapest

Kód UT WoS kapitoly

—