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This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.

Purpose: The purpose of this article is to clarify the meaning and character of inheritance tax from a legal perspective. It is necessary to identify its role within the tax system and explore its connections to other taxes. Such an approach is the only way to substantiate arguments in favour of retaining inheritance tax. For the purposes of this paper, we assume that most countries in the European Union continue to levy inheritance tax, which must therefore be justified. A small number of states, on the otherhand, have abolished this tax. The hypothesis we aim to confirm or disprove is that inheritance tax is a traditional levy firmly embedded within the tax systems of individual countries.Design/Methodology/Approach: To achieve the aims of the paper, we follow the IMRaD methodology. Within the research section, it is necessary to characterise inheritance tax, identify its place within the tax system, and analyse the reasons behind its abolition in some jurisdictions. The research also includes an analytical-comparative component devoted to examining the individual structural elements of inheritance tax. This detailed analysis enables us to formulate a set of questions concerning the optimal and fair legal construction of the basic structural components of inheritance tax, which are addressed in the discussion section of the article. In the concluding section, we primarily determine whether the arguments for retaining or abolishing inheritance tax are more persuasive.Findings: The hypothesis that inheritance tax is a traditional levy firmly embedded within the tax systems of individual countries is confirmed. Nevertheless, the decision to impose inheritance tax remains a purely political one. As is evident from the design of its structural components, the law and legal regulation can ensure that inheritance tax is implemented in a fair manner.Academic Contribution to the Field: The research, which focuses on the fairness of inheritance tax from a legal perspective, is novel. Given that the decision to levy inheritance tax lies with political authorities, this paper offers options for designing the individual structural components of inheritance tax in consideration of other forms of taxation.Research Implications/Limitations: This paper does not examine the fairness of taxation from political, sociological, or psychological perspectives. It does not consider the possibility that populism may serve as a strategic approach for introducing or abolishing inheritance tax. Furthermore, the research does not address the economic efficiency of inheritance taxation.Originality/Value: The topic is highly original, as it addresses the legal regulation of inheritance taxation and the design of its individual structural components. The approach is applicable in all countries worldwide, regardless of whether they currently levy inheritance tax. It contributes to the discourse on inheritance taxation from a legal standpoint Namen: namen članka je razjasniti pomen in naravo davka na dediščino z vidika prava. Njegovo vlogo je treba opredeliti v davčnem sistemu ter raziskati povezave z drugimi davki. Tak pristop je edini način, da utemeljimo argumente v korist ohranitvi davka na dediščino. V članku predpostavljamo, da večina držav v Evropski uniji še vedno ima davek na dediščino, zato ga je treba utemeljiti. Manjše število držav je ta davek odpravilo. Hipoteza, ki jo želimo potrditi ali ovreči, je, da je davek na dediščino tradicionalnadajatev, trdno umeščena v davčne sisteme posameznih držav.Načrt/metodologija/pristop: za dosego ciljev prispevka sledimo metodologiji IMRaD. V raziskovalnem delu je treba opredeliti davek na dediščino, določiti njegov položaj v davčnem sistemu in analizirati razloge za njegovo odpravo v nekaterih jurisdikcijah. Raziskava vključuje tudi analitično-primerjalno komponento, namenjeno preučevanju posameznih strukturnih elementov davka na dediščino. Ta podrobna analiza nam omogoča oblikovati nabor vprašanj o optimalni in pravični pravni zasnovi osnovnih strukturnih sestavin davka na dediščino, na katera odgovarjamo v razpravljalnem delu članka. V sklepnem delu predvsem ugotovimo, ali so prepričljivejšiargumenti za ohranitev ali za odpravo davka na dediščino.Ugotovitve: hipoteza, da je davek na dediščino tradicionalna dajatev, trdno umeščena v davčne sisteme posameznih držav, je potrjena. Kljub temu odločitev o uvedbi tega davka ostaja izključno politična. Kot je razvidno iz zasnove njegovih strukturnih sestavin, lahko pravo in pravna ureditev zagotovita, da se davek na dediščino pobira na pravičen način.Akademski prispevek k področju: raziskava, ki se osredotoča na pravičnost davka na dediščino s pravnega vidika, je novost. Ker je odločitev o uvedbi davka na dediščino v domeni političnih organov, članek ponuja možnosti za oblikovanje posameznih strukturnih sestavin tega davka ob upoštevanju drugih oblik obdavčitve.Raziskovalne implikacije/omejitve: članek ne obravnava pravičnosti obdavčitve s političnega, sociološkega ali psihološkega vidika. Ne upošteva možnosti, da bi populizem lahko služil kot strateški pristop k uvedbi aliodpravi davka na dediščino. Poleg tega raziskava ne obravnava ekonomske učinkovitosti obdavčitve dediščine.Izvirnost/vrednost: tema je zelo izvirna, saj obravnava pravno ureditev obdavčitve dediščine in zasnovo njenih posameznih strukturnih sestavin. Pristop je uporaben v vseh državah po svetu, ne glede na to, ali trenutno imajo davek na dediščino ali ne. Prispeva k razpravi o obdavčitvi dediščine z vidika prava.  

Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy. In the Czech legal system, tax proceedings and criminal proceedings are conducted separately. The aim of this article is to determine whether it is possible to impose a tax penalty and a penalty in criminal proceedings at the same time without violating the ne bis in idem principle. The hypothesis assumes that the concurrence of these sanctions is possible if the penalty is not considered as a punishment in the sense of criminal law. For these purposes, the legal framework that defines tax and criminal proceedings in the Czech Republic is first analysed. Subsequently, the conditions under which it is possible to conduct these proceedings in the same case are identified, using an analysis of the case law of European and domestic courts. The authors conclude that tax penalties are punitive in nature and therefore the sanctions imposed must be considered. However, the current legal framework in the Czech Republic makes this very difficult, as the tax administrator is not granted discretionary powers when imposing penalties. Therefore, the following solutions are proposed: 1) change the legislation and allow discretion in imposing penalties, 2) do not impose penalties at all if a punishment has already been imposed in criminal proceedings, 3) merge the two proceedings and impose one sanction.

The tax on acquisition of immovable property was abolished on September 26, 2020 in the Czech Republic. One of the  reasons mentioned in the explanatory report to the Act was the statement that the abolition deals with the effects of this  virus on society. The main aim of the article is to answer the question of whether the abolition of the tax on acquisition of  immovable property is a tool to suppress the negative consequences of Covid-19 or a politicum. To get the answer, it is  necessary to shortly describe the tax on acquisition of immovable property and its structural components and make a  basic comparison with the other EU Member States. We also summarise the pros and cons of the tax and related findings  of the Constitutional Court. As the property transfer tax is connected with the income tax and there were several  amendments in the proposal, it is needed to analyse these changes. Based on the research, it is possible to conclude that  the abolition of the tax on acquisition of immovable property is definitely not a tool to suppress the negative  consequences of Covid-19; it is just a politicum: political parties believe that the abolition of the transfer tax brings them  more voices in the elections.

The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive. Češka republika je ena od številnih držav, kjer je bila uvedena nova zakonska ureditev turističnih taks, da bi omejili pomanjkljivosti prvotne uredbe. Namen tega dokumenta je opredeliti priložnosti in grožnje nove uredbe v Češki republiki na področju turističnih taks. Za dosego namena tega člena je bila določena turistična taksa in analizirana češka pravna ureditev do konca leta 2019 in od leta 2020 na določenem območju. Hipoteza, da je nova ureditev popolna in idealna za davčno upravo in občine, je bila potrjena le delno. Medtem ko je bila večina kritičnih vprašanj rešena in je nova turistična pristojbina dober korak tako za občine kot za davčno upravo, stopnja dajatve 21 CZK v letu 2020, kar pomeni 50 CZK v naslednjih letih, ni ustrezna. Z novo uredbo so občine dobile nove priložnosti, predvsem za povečanje prihodkov. Enotna turistična taksa olajša sistem vsem deležnikom: Občinam, turistom in intendantom. Vprašanja se pojavljajo zlasti v zvezi s poenostavljenimi dokazi in dolgotrajnim bivanjem, ki ga ni mogoče obdavčiti. Občine bi morale biti še posebej previdne pri opredeljevanju oprostitev in razlikovanju stopnje zaračunavanja za določene datume v letu ali posamezne dele občine. Neenako obravnavanje se lahko obravnava kot diskriminacija ali celo nepoštena javna spodbuda.

Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. Design/methodology/approach To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons. Findings The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters. Originality/value The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team  players), but also from the factual, legal, and especially tax perspectives. And since a  professional athlete’s income is subject to taxation, it is necessary that their activity is  accurately determined for appropriate tax assessment. The main purpose of this article is to  examine the taxation of income on professional athletes in team sports. Our study is based  on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of  team players as income from self-employment. The existing scientific literature on this  subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted  publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax  Law, edited by Loukota and Stefaner.

The aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda.

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a “pioneer” attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

Hazard is often is considered to be socially undesirable phenomena. Municipalities are the most important regulators of this business. Generally, municipalities have two possibilities how to reduce the negative effects of the gambling business run at their territories: they can prohibit the gambling at all or they can heavily tax the gambling business to minimize all the negative impacts of the hazard. The main goal of this article is to confirm or refute the hypothesis that the new regulation protects the interests of Czech municipalities in the area of hazard. It is obvious that gambling tax is an effective tool (not only) for local self-government and it is a new local tax in the Czech Republic as it fulfills all the conditions I have defined for a local tax. Tveganje je pogosto obravnavano kot družbeno nezaželen fenomen. Občine so najpomembnejši regulativni organi na tem področju. Na splošno imajo občine dve možnosti za zmanjševanje negativnih učinkov igralništva na svojih ozemljih, in sicer ga lahko popolnoma prepovejo ali pa močno obdavčijo, da zmanjšajo vse negativne učinke tveganja. Glavni cilj tega prispevka je potrditi ali ovreči hipotezo, da nova uredba ščiti interese čeških občin na področju tveganja. Očitno je, da je davek na igralništvo učinkovito orodje (ne le) za lokalno samoupravo in da gre za novi lokalni davek na Češkem, saj izpolnjuje vse pogoje, kot sem jih opredelil za lokalni davek.