Bolesti českých daní

Title in English Shortcomings of current Czech Tax System
Authors

SCHULZ Jaroslav

Year of publication 2018
Type Article in Periodical
Magazine / Source Daně a finance
MU Faculty or unit

Faculty of Economics and Administration

Citation
Web http://www.comeniusprint.cz/dane-a-finance/issue/127
Keywords Tax System;Direct and Indirect Taxes;Economics;Tax Law;Economic Policy
Description This paper deals with general issues related to complex setting of taxation system which should be treated as an important part of Economic policy. It is a topic permeating to Law, Economics and Public administration. The article presents shortcomings of current taxation system and introduces also it’s less discussed however no less important functions. As a main drawback it is considered tax structure which heavily favors indirect taxation. Such distribution is suitable for developing economies but not for developed ones. Moreover it instigates income inequality generally considered as undesirable effect.
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