Publication details
Daňové právo hmotné
| Title in English | Substantive Tax Law |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter describes and analyses the tax system in the Czech Republic between 1989 and 2023. It specifically focuses on the period of democratic Czechoslovakia and the reception of the tax system, describes the most significant tax reform associated with the establishment of the Czech Republic, deals with the reform of indirect taxes in connection with the accession to the European Union, mentions the tax reform in 2008 referred to as "Topolánek's backpack", the civil law reform 2014 and (un)related reform especially of transfer taxes, changes in tax law in (un)connection with COVID-19 and in the post-Covid era. Finally, possible directions for the development of substantive tax law de lege ferenda are outlined. |