Czech Financial and Accounting Journal, 2024 (vol. 2024), issue 1
Articles
Reform of personal incomes and property taxes for the near future
Jiří Pochman
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...
Impact of the ATAD Directive on corporate tax revenues in the EU
Petimat Muzaeva
Český finanční a účetní časopis 2024(1):35-46 | DOI: 10.18267/j.cfuc.586
The article focuses on the reasons for the adoption and implementation of the ATAD. The main objective of the article is then to analyse the impact of this directive on corporate tax revenues in the European Union. The analysis was conducted using the statistical method of the test of the consistency of means, which is a method that allows two samples to be compared with each other, and the years examined were 2018 and 2021. For the international comparison of corporate tax revenues, two indicators are used, namely the corporate tax quota and the share of corporate tax on total tax revenues, and both of these indicators were used for the analysis....
The role of environmental taxes and other political instruments on the road to climate neutrality
Josef Gotvald
Český finanční a účetní časopis 2024(1):47-76 | DOI: 10.18267/j.cfuc.588
Climate change and climate neutrality targets for 2050 in the case of the EU bring the need for effective environmental policy instruments. Environmental taxes, green innovations, carbon pricing, emission allowances and other instruments are attracting increasing attention in academic as well as economic and environmental policy debates. This paper provides a detailed review of the theoretical and empirical literature on the role of policy instruments in the path towards climate neutrality, in particular on the effectiveness of environmental taxes, innovations, and established policies across the globe. A separate section also examines the two most...
Discussion
Tax literacy of secondary school pupils in the Czech Republic and its determinants
Jan Mašát
Český finanční a účetní časopis 2024(1):77-89 | DOI: 10.18267/j.cfuc.587
This paper presents a large-scale study that deals with tax literacy and represents the largest research contribution published to date in this area. The study results indicate that approximately one-third of secondary school pupils do not know the basic VAT rate or how important this tax is for the state budget. Only one in ten pupils noted that personal income tax includes two bands of the rate. The results come from questionnaire surveys at domestic secondary schools with the participation of almost 500 pupils from five types of secondary schools analyzed using the chi-square test of independence method. The gender factor does not affect the tax...
The restart of the financial market in the 1990s was accompanied by problems bordering on crime and partial government failure
Jaroslav Daňhel, Eva Ducháčková, Jarmila Radová
Český finanční a účetní časopis 2024(1):91-97 | DOI: 10.18267/j.cfuc.589
The article evaluates the necessary economic changes that took place during the nineties with their positive aspects and shortcomings. He is critical of individual approaches to the privatization process. It defines the effect of the transformational changes that have taken place on the current structure in the banking and insurance industry.