Daňová reforma z roku 2008 ve vztahu k státnímu rozpočtu České republiky

Abstract

This thesis is focused on tax reform, which was enforced in the year 2008 in relationship with state budged of the Czech Republic. The aim of this thesis is analysis of the effect of reform and its consequences on the state budged. Thesis is separated into two parts – the theoretical and practical part. Theoretical part is focused on definition of taxes, description of excise taxes, revenue taxes and ecological taxes. Practical part analyzes how tax system impacts on state budged. There is also a comparison of tax reforms in Czech Republic and Slovak Republic. In the end of this part are my own suggestions of legislative changes of tax system.