Tax reform in the Czech Republic

• Autores: Dana Trezzionvá
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 11, 2007, págs. 538-542
• Idioma: inglés
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• Resumen

  • The Czech Republic has introduced comprehensive tax reforms with effect from 1 January 2008 as part of a major public finance reform package. The tax reforms, which represent a general shift from direct taxation to indirect taxation, include corporate, individual, energy, excise, real estate, inheritance, gift and VAT tax measures, as well as provisions regarding binding tax rulings and reserves.