Český finanční a účetní časopis 2024(1):5-34 | DOI: 10.18267/j.cfuc.584
This discussion paper proposes significant changes in the taxation of personal incomes and property based on systemic approach to Czech tax system, which aim to make the tax system simpler and more efficient in a socially sensitive way and to contribute to the resolution of long-term unsustainability of Czech public finances.The paper introduces the issue to the reader firstly by overall look at Czech tax system, mainly at size and structure of collected taxes. Subsequently it familiarizes the reader with opinions of experts on how a good tax system should look like, what are the main problems of Czech tax system and summarizes recent proposals...
