Daňová soustava a dohody o zamezení dvojího zdanění

• Main Author: Žiačik, Jan
• Other Authors: Bakeš, Milan
• Format: Dissertation
• Language: Czech
• Published: 2008
• Online Access: http://www.nusl.cz/ntk/nusl-273807

The subject of the thesis is analysis of tax systems. The author is writ ing about the subject from general point of view as wel l as focusing on the tax system in the Czech Republic as in 2008 whi le indicat ing the possible future development in terms of the EC tax harmonization process and existing double taxation t reaties. The first part explains the general characteristics of the tax system. It defines some related key terms: tax, tax system, subject and object of the tax immunity, tax base, tarrif rate, period of taxation and the main functions of taxation: allocation, redest ribution, stabilization and the fiscal function. Author also mentions some of the requi red characteristics of the tax system - fairness, effectiveness, stimulation, legal perfection and transparency and some of the possible tax divisions, the most commonly used division between assessed and excise taxes in particular. The author describes the process of the tax harmonization within the EC. The fi rst chapter finishes with the key part of the thesis - the analysis of the current tax system in the Czech Republic in the 2008 and some suggestions for its improvement. The second part focuses on the double taxation t reaties. These are important in the international point of view. Firstly, the author names the double taxation causat...