000			02153nab a2200241 c 4500
999			_c144731 _d144731
003			ES-MaIEF
005			20210929181139.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969260 _aRadvan, Michal
245		0	_aTaxation in democratic Czechoslovakia and the independent Czech Republic _c Michal Radvan
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis article describes the historical developments of the tax system in democratic Czechoslovakia and the independent Czech Republic. The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993. In August 1992, the decision to split Czechoslovakia was announced. It was more of a historical coincidence that the independent Czech Republic's foundation in 1993 was connected with complex tax reform. The reform's primary aims were the link between tax revenues and gross domestic product; tax justice and fair competition; possible foreign investments and general openness to the European and international markets; elasticity and effectiveness of the tax system; and reduction of social criteria in taxation. The tax reform of 1993 in the Czech Republic is one of the most complex tax reforms globally. Most of the acts adopted at the end of 1992 are still effective.
650			_aSISTEMA FISCAL _948426
650			_aIMPUESTOS _947460
650		4	_933830 _aCHECOSLOVAQUIA
650		4	_948277 _aREPUBLICA CHECA
773	0		_9165664 _oOP 2141/2021/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issues 8-9, August/September 2021, p. 725-728
942			_cART