Daňová soustava a dohody o zamezení dvojího zdanění

• Main Author: Halfar, Jan
• Other Authors: Bakeš, Milan
• Format: Dissertation
• Language: Czech
• Published: 2013
• Online Access: http://www.nusl.cz/ntk/nusl-327822

RESUME This thesis deals with taxation analysis in general and with the Czech taxation system specifically, with the respect to the Czech Republic's membership in the EU and the connected legal regulations harmonization. In the end the thesis is focused on the international taxation rules and the related particular treaties on the avoidance of double taxation. In the beginning of the first part, which is more theoretical, a brief characteristic of basic terms like a tax, a taxation system, a division of taxes, direct and indirect, is contained. Then an analysis of its structural components, that means subject, object, tax exemption, tax rate, tax base and taxation period, is included. Functions of taxation - the allocation one, the redistributional, the stabilizational one and the main function of taxation, the fiscal one. And last but not least it deals with taxation principles - equity, efficiency, beneficial effect on the development of economic processes, legal perfection and political transparency, which forms the basis for a stable, uncomplicated taxation system. The conclusion of the theoretical part is dedicated to the tax harmonization, to the list and a brief description of the most important European legal standards and their short analysis. In the part dedicated to the Czech taxation system the...