Publication details
Bolesti českých daní
| Title in English | Shortcomings of current Czech Tax System |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Article in Periodical |
| Magazine / Source | Daně a finance |
| MU Faculty or unit | |
| 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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