Publication details
Wybrane problemy tworzenia i stosowania prawa podatkowego w Republice Czeskiej = Selected problems of tax law creating and aplication in the Czech republic
| Title in English | Several Problems on Creating and Using Tax Law in the Czech Republic |
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| Authors | |
| Year of publication | 2004 |
| Type | Article in Proceedings |
| Conference | The problems of the financial law evolution in Central and Eastern Europe within the integration processes |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | direct taxes; indirect taxes; finance law; local charges; tax law; public finance; local finance |
| Description | Because of harmonization with EU law there were a lot of changes in the Czech tax law, especially in the area of indirect taxes. Thanks to this, there were a lot of changes in the whole tax system and the new part of the tax law arised - indirect tax law. The same character we can see in the area of local charges, that is why knowledge gained thanks to the realization of grant by Academy of Science of the Czech Republic IAA7166101 was used. |
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