Abstract of the lecture

The aim of the lecture is to introduce to the students change of the socialist tax system to the tax system of the market economy, with the impact on harmonisation process of the EU countries. Along with setting off its way to independent existence after the Czechoslovak split-up at the beginning of 1993, the Czech Republic has also completed the tax reform that has been implementing gradually since 1990. The Czech tax system has been brought to a standard western system, with the goal of integration of the Czech republic into the European Union. The lecture is divided into following steps: (1) introduction to the real tax reform, which was realised between 1990 and 1993 (implementing period), (2) description of the particular changes between 1993 and 2000 (adjusting period) and (3) explanation of further changes after 2000 (harmonising period).

In the second part of the lecture we discuss some specific problems connected with the reforms of tax systems in selected countries.
 

Prezentation