haku: @indexterm TAX REFORM / yhteensä: 104
viite: 60 / 104
| Tekijä: | Roach, D. |
| Otsikko: | Czech Republic: Fine tuning of tax laws |
| Lehti: | European Taxation
1995 : VOL. 35:7, p. 230-235 |
| Asiasana: | TAX LAW TAX REFORM |
| Kieli: | eng |
| Tiivistelmä: | The Czech Republic took the major steps necessary to implement a tax system comparable to that operating in most OECD Member Countries in 1992 and 1993. The introduction of a new system of corporate and personal income tax, and a new code for the administration of all taxes, took effect on 1 January 1993. Value added tax, with legislation closely following EC Directives and practice, was introduced on the same date. Government economic policy has remained consistent in the period since 1992, and with the continuing growth in the economy, the succes and virtual completion of the privatization programme, and the strength of Czech currency and the likelihood of effective full convertibility before the end of 1995, no significant changes are foreseen before the next parliamentary election due in May 1996. |
SCIMA