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Volume 51, Issue 12

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The Tax System in the Czech Republic

Bronchi, Chiara; Burns, Andrew

Year: 2001   Volume: 51   Issue: 12   Pages: 618-638

Abstract: This paper discusses the tax system and its effect on individuals in the Czech Republic and offers some specific suggestions for reform. Viewed in an international context, the Czech system is broadly similar to those of other OECD countries. Like them, it exhibits a number of non-neutral features, some of which reflect the economy?s command-and-controlled past, and others which reflect the compromises between the desire to minimise economic distortions and the need to implement a system that is administratively and politically practical. The evidence, reviewed in this paper, suggests that the main priorities for reform should include: eliminating the present tax bias in favor of self-employed, substantially reducing the number of goods and services subject to the reduced VAT rate and lowering social-security contributions and increasing the system reliance on the personal income-tax system.

JEL classification: H2

Keywords: taxation; the Czech Republic

RePEc: n/a

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