p 2018

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

HORÁK, Roman

Základní údaje

Originální název

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

Název anglicky

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

Autoři

HORÁK, Roman

Vydání

Teoretické a praktické aspekty veřejných financí, 2018

Další údaje

Typ výsledku

Vyžádané přednášky

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Organizační jednotka

Vysoká škola Sting, o.p.s.

ISBN

978-80-245-2262-3

Klíčová slova anglicky

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

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 3. 12. 2018 21:46, doc. Ing. Roman Horák, CSc.

Anotace

ORIG EN

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.

Anglicky

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.