This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:338562 |
| Date | January 2014 |
| Creators | Pochmon, Zbyněk |
| Contributors | Bakeš, Milan, Kohajda, Michael |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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