Publication details
Czech Tax System
| Authors | |
|---|---|
| Year of publication | 2008 |
| Type | Article in Periodical |
| Magazine / Source | Revista română de Drept al afacerilor |
| MU Faculty or unit | |
| Citation | |
| Web | https://ro.wolterskluwer.ro/revista-romana-de-drept-al-afacerilor/ |
| Field | Law sciences |
| Keywords | tax; charge; tax system; Czech Republic |
| Description | The aim of the article is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It should offer the basic information useful for any foreigner liable to tax in the Czech Republic. Every tax is described according to its structural items (components: object of taxation, subject liable to tax, possibilities for exemptions, tax base and the tax rate, tax administration). |