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...

The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for...