100 Years of Changes in the Czech System of Taxation

Abstract

The article deals with the changes in the system of taxation since the establishment of the independent Czech state in 1918 until the present. In particular, the author focuses on the period of fundamental tax reforms that have occurred as a result of society changes in this state. The main aim of the contribution is to confirm or disprove the hypothesis that, the system of taxation was changed during the period of the existence of the separate Czech state. The author used the following scientific methods: comparison, description and analysis.