Daňová politika a možnosti její reformy v České republice

Abstract

The aim of this work was description and evaluation of changes in the tax system. In detailed division the goal of the work was characterized by finding answers to the following questions. What did influence the genesis of the temporary tax system? What are positive and negative aspects in the tax system and how is it possible to reform it and make it more efficient?

Essential tax terms, history of evolution of taxes and tax theories, basic tax principles and tax classification were described and defined in the first chapter. In the second chapter I am looking for the answer to the first question, where I describing matters which might affect or directly influenced the genesis of the tax system. The second chapter is logically followed by the third chapter, where there was described and analyzed the evolution of tax incomes to the state budget in the context of the macroeconomic situation of the Czech Republic. Subsequently there were evaluated the tax quota and made suggestion of possible changes in the tax system. Finally there were described its positives and negatives.