Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 56 No 4 (2010), 43–58
Daňová soustava České republiky
[Czech Republic Tax System]
Pavlína Vondráčková, Petr Novotný
published online: 04. 02. 2015
abstract
Czech Republic Tax System The article presents a brief overview of the tax system of the Czech Republic. It does not aim to analyze individual taxes imposed upon taxpayers (which are instead characterized by their place in the system of tax laws), but rather to provide a thorough description of current Czech tax obligations and to highlight recent changes in the taxation process effective 1 January 2011 that were brought about by the new Tax Code. The article makes an observation that the Czech taxation system is fraught with ever-shifting political bias and alerts to the fact that the resulting lack of legal certainty could lead to an outflow of capital from the Czech Republic.
Daňová soustava České republiky is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
