Další formáty:
BibTeX
LaTeX
RIS
@article{1784065, author = {Radvan, Michal}, article_location = {Alphen aan den Rijn}, article_number = {8-9}, keywords = {tax system; tax reform; Czechoslovakia; Czech Republic; Velvet Revolution; nullum tributum sine lege; income tax; property tax; VAT}, language = {eng}, issn = {0165-2826}, journal = {Intertax}, title = {Taxation in Democratic Czechoslovakia and the Independent Czech Republic}, url = {https://is.muni.cz/publication/1784065/cs/Taxation-in-Democratic-Czechoslovakia-and-the-Independent-Czech-Republic/Radvan?vysledek=84510}, volume = {49}, year = {2021} }
TY - JOUR ID - 1784065 AU - Radvan, Michal PY - 2021 TI - Taxation in Democratic Czechoslovakia and the Independent Czech Republic JF - Intertax VL - 49 IS - 8-9 SP - 725-728 EP - 725-728 PB - Kluwer law International SN - 01652826 KW - tax system KW - tax reform KW - Czechoslovakia KW - Czech Republic KW - Velvet Revolution KW - nullum tributum sine lege KW - income tax KW - property tax KW - VAT UR - https://is.muni.cz/publication/1784065/cs/Taxation-in-Democratic-Czechoslovakia-and-the-Independent-Czech-Republic/Radvan?vysledek=84510 N2 - The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993. In August 1992, the decision to split Czechoslovakia was announced. It was more of a historical coincidence that the independent Czech Republic’s foundation in 1993 was connected with complex tax reform. The reform’s primary aims were the link between tax revenues and gross domestic product; tax justice and fair competition; possible foreign investments and general openness to the European and international markets; elasticity and effectiveness of the tax system; and reduction of social criteria in taxation. The tax reform of 1993 in the Czech Republic is one of the most complex tax reforms globally. Most of the acts adopted at the end of 1992 are still effective. This article aims to introduce the developments in terms of taxation in democratic Czechoslovakia and the independent Czech Republic to international readers. ER -
RADVAN, Michal. Taxation in Democratic Czechoslovakia and the Independent Czech Republic. \textit{Intertax}. Alphen aan den Rijn: Kluwer law International, 2021, roč.~49, 8-9, s.~725-728. ISSN~0165-2826.
|