Purpose: The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs....

The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what...

The aim of this contribution is to confirm or dispute the hypothesis that the new system of charges for municipal waste management in the Czech Republic is suitable for both taxpayers and municipalities. To achieve this aim, the article critically describes the old and new methods of communal...

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide...

This text is dealing with the exemptions from the immovable property tax in the Czech Republic. It brings a new classification of tax exemptions and it overviews this type of correction components. It critically analyses de lege lata regulations in the given area. The hypothesis to be confirmed...

This article aims to open the debate on the recurrent property tax in the Czech Republic, to define most important problems of the existing legal regulation and to set the list of possible solutions de lege ferenda. The hypothesis that the immovable property tax is a good tax and a traditional...

The tax aspects of bilateral investment treaties are often overlooked. The aim of the chapter is to provide a comprehensive analysis of the relationship between taxation and bilateral investment treaties in the Czech Republic. A major focus is the attitude taken towards tax matters in the...

The chapter supports a unitary study of tax procedures that reflects the inextricable links between their administrative and judicial phases. The comparative analysis reveals best practices and common core principles shared by the various countries. However, it also reveals inconsistencies,...

There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals...