Czech Republic

Kód výsledku v 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>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Czech Republic

Popis výsledku anglicky

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.

Druh

C - Kapitola v odborné knize

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Trends and Players in Tax Policy

ISBN

978-90-8722-359-5

Počet stran výsledku

30

Strana od-do

299-328

Počet stran knihy

820

Název nakladatele

IBFD

Místo vydání

Amsterdam

Kód UT WoS kapitoly

—