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100 years of the public finance and 100 years of the tax reforms at the Czech Republic territory

HORÁK, Roman

Basic information

Original name

100 years of the public finance and 100 years of the tax reforms at the Czech Republic territory

Name (in English)

100 years of the public finance and 100 years of the tax reforms at the Czech Republic territory

Authors

HORÁK, Roman

Edition

Teoretické a praktické aspekty veřejných financí, 2018

Other information

Type of outcome

Requested lectures

Confidentiality degree

is not subject to a state or trade secret

References:

Organization unit

STING ACADEMY

ISBN

978-80-245-2262-3

Keywords in English

tax reform, public finance, financial science, VAT, tax administration.

Tags

International impact, Reviewed
Changed: 3/12/2018 21:46, doc. Ing. Roman Horák, CSc.

Abstract

V originále

The author deals with the development of taxes and tax reforms implemented in the Czech Republic and Slovakia for the period from 1918 to 2017. He fo-cused on achieving of the objectives of tax reforms in the historical context of the previous tax reforms and their political support. The author considers the development of taxes and tax reforms for 100 years of public finance at the Czech republic territory in lights of the general tax principles of equality, securi-ty, convenience of payments and tax charges at low cost and definitions of tax reform.

In English

The author deals with the development of taxes and tax reforms implemented in the Czech Republic and Slovakia for the period from 1918 to 2017. He fo-cused on achieving of the objectives of tax reforms in the historical context of the previous tax reforms and their political support. The author considers the development of taxes and tax reforms for 100 years of public finance at the Czech republic territory in lights of the general tax principles of equality, securi-ty, convenience of payments and tax charges at low cost and definitions of tax reform.