Daňová politika ČR po vstupu do EU a její současné problémy z hlediska reformy přímých daní

Abstract

My diploma thesis analyses the process of tax policy development in connection with our entry into the European Union. I refer hereby the importance of the tax policy as a component part of the Czech Republic economic policy, furthermore I clarify the tax reforms proceedings from postwar years up to present time, putting the accent on the fundamental reform of public finances from 2008. My intention was to analyse the impact of the mentioned tax reform on the selected group of entrepreneurial subjects – the natural persons. I result from the assumption that the tax reform target was accomplished as its composers guaranteed, that the declared tax burden debasement really took place, that the reform achieved a steady tax background and helps the economic progress, that it supports economic activities of citizens being socially impressible to economically nonactive populations and supporting families with children. Although simplification of the tax system and also limitation of the tax burden proposes the tax reform not until in 2010, I research into entrepreneurs´ attitude even towards these matters examining the selected sample of 200 entrepreneurs.