Přehled o publikaci

The tax policy of today's Czech government strives to reform many elements of taxes and social security contributions. Some reform proposals also affect the Czech tax structure. The commitment not to raise taxes no longer applies. Obviously, the promise to introduce a single collection point, even though this would mean a significant rationalization of public revenue collection, does not apply either. The governmental "tax package" has a much larger factual scope than the government's policy statement, while it is not based on the results of the work of the government's expert tax commission, as would otherwise be "appropriate". This package includes, among other things, a reform of value added tax, which, even if well-intentioned, may cause inflationary pressures. The government proposes to introduce sickness insurance premiums for employees. The aim of this paper is to perform a basic systemic analysis of the tax reform proposal laid by the government. The paper analyses the rationality of financing individual sectors of today's Czech social security, using the comparison method, and the achievements are reflected in the rationalization tax reform, which should result in a significantly simpler tax structure, including one (not only collection of) social security contribution, paid only by employers and self-employed persons.