Transformation of Tax System in the Czech Republic – 25 Years of Experience and Future Challenges – National Report

RADVAN, Michal a Petr MRKÝVKA. Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report. In Włodzimierz Nykiel, Ziemowit Kukulski. Transformation of Tax Systems in the CEE and BRICS Countries. Łódź: (2018)

462 Pages Posted: 17 Jun 2018

See all articles by Michal Radvan

Michal Radvan

Masaryk University, Faculty of Law

Petr Mrkývka

Masaryk University - Faculty of Law

Date Written: May 31, 2018

Abstract

The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and standards of national tax policies. It offers the review of substantive tax law and tax law procedures in the period of transformation of tax system, and it deals with international tax law, too.

Anotace anglicky: The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and standards of national tax policies. It offers the review of substantive tax law and tax law procedures in the period of transformation of tax system, and it deals with international tax law, too.

Keywords: Czech Republic; tax law; tax policy; transformation; substantive tax law; procedural tax law; international tax law

JEL Classification: K34

Suggested Citation

Radvan, Michal and Mrkývka, Petr, Transformation of Tax System in the Czech Republic – 25 Years of Experience and Future Challenges – National Report (May 31, 2018). RADVAN, Michal a Petr MRKÝVKA. Transformation of Tax System in the Czech Republic – 25 years of experience and future challenges – National Report. In Włodzimierz Nykiel, Ziemowit Kukulski. Transformation of Tax Systems in the CEE and BRICS Countries. Łódź: (2018). Available at SSRN: https://ssrn.com/abstract=3187893

Michal Radvan (Contact Author)

Masaryk University, Faculty of Law ( email )

Veveri 70
Brno, 61180
Czech Republic

HOME PAGE: http://www.law.muni.cz

Petr Mrkývka

Masaryk University - Faculty of Law

Veveri 70
Brno, 61180
Czech Republic

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