In relationship with the changes of tax regulations in surrounding countries and last but not least in connection with the reform of public finances again the question of the further development of the Czech tax system is getting forward. The primary reason for the existence of taxes is fiscal,...

Commencing in 2008, income taxation is undergoing substantial changes, which are unprecedented in terms of their scope and contents since 1993. These changes are stipulated in the first part, Art. 1 of the Act on Public Budgets’ Stabilisation, No. 261/2007 Coll. This Act introduces a unified...

The economic behaviour of companies in connection with positioning their capital abroad reacts on comparability of tax conditions in single countries. The main task of the tax reform became simplicity, transparency and complicacy with the aim of gradual transformation on European legislative...