This chapter deals with economical autonomy of municipalities in the Czech Republic and tries to give the definition of local tax. The chapter is relatively critical, because municipalities in the Czech Republic do not have enough possibilities to get money they need from local taxes. The local...

The aim of this information package is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It has been designed primarily for foreign students and LL.M. students studying tax law in the Czech Republic but, there is a lot of information useful for any...

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...

Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the...

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...

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...

The goal of this contribution is to briefly introduce and describe the Revenue Registry Act, critically analyse the fundamental provisions of the Act, summarize pros and cons of the regulation, critically analyse the decision of the Constitutional Court and introduce the Ministry's proposal of...

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...