Sloučení výběru daní, cel a pojistného v ČR

Abstract

This study describes reform of the contemporary system of tax, customs and social contributions collection in the Czech Republic. It evaluates reform’s risks and benefits. The first part contains reasons of reorganization, reform’s proposal and international expediencies. Subsequently the contemporary system of tax, customs and social contributions collection is elaborated. Further part of the study evaluates risks and benefits of the reform and indicates the opposite opinions. As a conclusion a perspective procedure during so extensive reform is recommended and an alternative proposal is outlined.