Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present

Abstrakt

The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current state of tax legislation in the Czech Republic. Obviously, we are faced with many problems of tax legislation of the period of the First Czechoslovak Republic even now.

On the other hand, there is considerable improvement in certain areas.

Klíčová slova

• tax
• legal regulation
• tax legislation