Englišova daňová reforma a současná úprava přímých daní

Abstract

This thesis deals with the issue of direct tax reform carried out in 1927 and its impact on current tax regulations in Czech Republic. The aim of this work is the evaluation of effectiveness of tax reform in 1927, analysis of both the First Republic and current tax system, determining the remains Engliš tax laws in today's economic and legal order and finally the consecutive evaluation of those tax changes. The final chapters provide a summary of the results of the comparison and subsequent assessment of each individual system on the basis of specific cases illustrating the impact of direct taxes on income of population, including a personal opinion of the author. To achieve these objectives serves the method of analysis of available resources and legislation related to the given topic and following comparison of collected information, which should lead to the identification of similarities and differences in these systems.