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Czech taxation development in the years 1993 - 2009
Vyoral, Tomáš ; Kubátová, Květa (advisor) ; Hartlová, Alena (referee)
My Bachelor thesis analyses the Czech taxation development in the years 1993 -- 2009. Regarding the theme extent, the focus of my thesis is mainly on three Czech tax reforms that took place within the span of the analyzed years. The work is divided into three inseparable parts. In the first one I outlined the essential tax terms such as tax, tax quota, taxation system and chiefly tax reform, out of which I proceeded from thereafter in the following chapters. In the second part in every single sub-chapter I deal with the tax reforms that were passed in the years 1993, 2004 and 2008. Therefore I examine their causes, courses and the most important modifications and impacts on the taxpayers. In the third part I summarize the entire preceding progress using both Czech compound tax quota development graph analyses and tax mix progress. In the very end afterwards, I try to propose my own measures suggestion, which could be helpful for the Czech taxation system. These ideas are based on the data of the previous development, actual trends and personal considering.
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