Improving the System of Tax Administration in the Czech Republic

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Authors	NECKÁŘ Jan
Year of publication	2008
Type	Article in Proceedings
Conference	Cofola 2008 Conference: Key Points and Ideas
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Law sciences
Keywords	Tax administration; tax office; Financial Directorates; organization; administrative authority; customs administration; tax administration; reform
Description	The paper deals with the institutional reform of the tax administration in the Czech Republic, which was prepared by the Ministry of Finance of the Czech Republic. The text shows the problems of the current tax and customs administration, indicates the main objectives of reform and presents two variant solutions of organization in the tax administration, their benefits and possible risks. In conclusion the possible mergers of state authorities in the field of taxes, duties and insurance premiums for public health insurance, social security and employment policies of the state is illustrated as well.