Limitations of Legal Regulation in Tax Law

被引：0

作者：

Kohajda, Michael ^{[1
]}

机构：

[1] Univ Karlovy, Pravnicka Fak, Prague, Czech Republic

来源：

LIMITY PRAVA | 2012年

关键词：

Tax law; tax system; tax reform;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This paper deals with general. thoughts of the author relating to-actual situation in the Czech tax legislation and,about complication of the Czech taxes, especially of direct ones. the author analyses every one of the Czech direct taxes and adds general recommendations of their changes that should follow the basic aim - simplification of taxes and tax system in the Czech Republic.

引用

页码：377 / 380

页数：4