"11220" . "4" . . . . . "[62D3DEB50F03]" . . "Markov\u00E1, Hana" . "Tax System in the Czech republic"@en . "273593" . "Izvestija vys\u0161ich u\u010Debnych zavedenij : Pravovedenije : nau\u010Dno-teoreti\u010Deskij \u017Eurnal" . . "Tax System in the Czech republic"@en . "RU - Rusk\u00E1 federace" . . "Nalogovaja sistema \u010Ce\u0161skoj Respubliki" . . "Z(MSM0021620804)" . . . "3"^^ . "13"^^ . . "\u010Ce\u0161skij nalogovaja sistema vklju\u010Dajet v sebja kak prjamyje nalogi (dochody i imu\u0161\u010Destvo) i kosvennych nalogov (NDS, akcizy, nalogi na energiju). Ka\u017Edyj nalog imjejet konkretnuju napravlennost i vlijanije, to, \u010Dto ob\u0161\u010Dije pravovyje struktury javljajutsja elementami i tem, \u010Dto processualnyje normy po vsem nalogam sosredoto\u010Deny v specialnom zakone - nagovyj kodeks." . . "3"^^ . "Nalogovaja sistema \u010Ce\u0161skoj Respubliki" . . "0131-8039" . . "Neuveden" . "republic; Czech; the; System; Tax"@en . . "RIV/00216208:11220/10:10077195!RIV12-MSM-11220___" . "Vondr\u00E1\u010Dkov\u00E1, Pavl\u00EDna" . "RIV/00216208:11220/10:10077195" . "The Czech tax system includes both direct taxes (income and property) and indirect taxes (VAT, excise taxes, energy taxes). Each tax has a specific focus and impact, what they are common elements of the legal structure of taxes and the fact, that the procedural provisions for all taxes are concentrated in a special law - the Tax Code."@en . . . . . "Novotn\u00FD, Petr" .