The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule. For interest limitation, the Czech Republic had so far used the...

The Czech Republic is currently setting up so called single collection point. The aim of this project is to merge collection of taxes, duties and contributions on public insurances. The main goal of the merged administration is simplification, efficiency and rationalization of tax, duties and...

The existing empirical studies examined the impact of different variables, such as common language, economic, cultural and geographical factors, on migration. However, none of the studies deals with the social security systems including their coordination as a relevant explanatory factor. The...

The paper focuses on taxation of non-residents from the European Union in the Czech Republic and their possible discrimination from the income tax point of view. It provides detailed comparative analyses of taxation of tax resident and tax non-resident workers (both employees and self-employed)...

Whether an individual can or cannot participate in the Czech public health insurance system depends on several characteristics, one of which is whether he/she has permanent residence status in the Czech Republic, and a second whether he/she is employed. This means that those without permanent...

The registration of sales is a topical issue of the tax policy and one of the recent measures against the shadow economy and tax evasion introduced in the Czech Republic. After its implementation, first evaluations of the impact on tax revenues are being provided. Within this paper, we discuss...

The registration of sales is a topical issue of the tax policy and one of the recent measures against the shadow economy and tax evasion introduced in the Czech Republic. After its implementation, first evaluations of the impact on tax revenues are being provided. Within this paper, we discuss...

The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers - the interest limitation rule. For interest limitation, the Czech Republic had so far used the...

Foreigners from third countries are not entitled to participate in the Czech public health insurance system unless they have either permanent residence in the Czech Republic or a Czech employer. This article aims to analyse the economic impact of the possible inclusion of such foreigners into...