Transformation of Tax System in the Czech Republic – 25 Years of Experience and Future Challenges – National Report

The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and standards of national tax policies. It offers the review of substantive tax law and tax law procedures in the period of transformation of tax system, and it deals with international tax law, too.Anotace anglicky: The chapter describes and analyses general legal and tax policy aspects of transformation in the Czech Republic, incl. place of tax law in legal system, division of taxing powers and tax revenue between the state and local authorities, standards of tax legislative process and concepts and standards of national tax policies. It offers the review of substantive tax law and tax law procedures in the period of transformation of tax system, and it deals with international tax law, too