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Recodification of Income Tax (90 Years After the Engliš's Tax Reform) – under the patronage of The First Deputy Prime Minister and Minister of Finance Ing. Andrej Babiš

(Department of Financial Law and Economics)

Income taxes are an important element of the tax system of all the modern states. Regulation of income tax is thus a comprehensive legislative issue. In 1927, there was carried out a fundamental reform of income tax in Czechoslovakia. This reform served as a foundation of modern tax law and it has been a valuable source even recently during the contemporary legislative works on the new tax income act. Now, 25 years since the income tax was adapted, one of the core pillars of the today's tax system of the Czech Republic should be recodified. This conference section should address the core legal institutes of regulation of income tax, the problems connected with this area and the practical consequences. The objective of this section is not only to remind us of both of the reforms (1927 and 1992), but also to provide help to the lawmakers dealing with the difficult task. This section has been prepared together with Ministry of Finance

Scientific Guarantor:
doc. JUDr. Petr Mrkývka, Ph.D.
Organizational Guarantor:
Dr Mgr. Damian Czudek, Ph.D.
Contact e-mail:
Polish, English, Slovak, Czech
Publication Output:
reviewed proceedings (e-book)