There is the explenation of tax system in Czechoslovakia during 20's and 30's in 20th century. This study is focused on transformation and consolidation of tax law which are connected with Czechoslovak's establishemenent. There is the characteristics of each point of tax structure, codification and specific problems. The second part of study answers on the question: "Why so huge reform of direct taxes was done in the late of 20's? What was the reason and consequence?" There is some information about Karel Engliš -- Minister of Finance. The analytic part of this study includes national budget, revenues and statistics about tax burden and taxation. The aim of this study is comparision of tax structure before and after the tax reform in 1927. There was made some international statistics, too.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10816 |
| Date | January 2009 |
| Creators | Lang, Miloš |
| Contributors | Jakubec, Ivan, Jeřábková, Zdenka |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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