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Development of system and administration of tax duties in the Czech lands
Jecha, Martin ; Šouša, Jiří (advisor) ; Skřejpková, Petra (referee)
NÁZEV DIPLOMOVÉ PRÁCE V ANGLICKÉM JAZYCE Development of system and administration of tax duties in the Czech lands ABSTRACT The diploma thesis concerns the analysis of the evolution of the legal regulation of taxes and administrative fees, especially with their administration within the territory of the Czech Republic Selected few most important obligations, which the ruling class imposed on the population, are described. The evolution of taxes is mapped beginning with the 11th century, when the first states in the region of the current Czech Republic were forming (however, even earlier mentions can be found), and concluding with World War One, i.e. the end of the reign of the Hapsburg monarchy. The main focus of the thesis is to provide the analysis of tax obligations and their administration in the 19th century. The object of the research is the taxation system itself as a collection of individual taxes imposed on the population of a certain region, focusing only on certain taxes. Those were chosen using a criteria defined in the next part of the text. The first and most important criterion is the importance attached to the selected tax at the time of its creation and during the time it was in use, which usually equalled the size of the income the tax was able to bring to the royal budget. In other cases,...
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