Limits and Opportunities of Single Collection Point in the Czech Republic

Omezení a možnosti jednoho inkasního místa v České republice

Jana Tepperová and Kateřina Kubantová

Český finanční a účetní časopis, 2013, vol. 2013, issue 1, 61-76

Abstract: The Czech Republic is currently setting up so called single collection point. The aim of this project is to merge collection of taxes, duties and contributions on public insurances. The main goal of the merged administration is simplification, efficiency and rationalization of tax, duties and obligatory contribution administration. We analyze up to now course in setting up the single collection point in the Czech Republic and discuss opportunities and related risks concentrating on merger of tax and insurance contributions administrations. We briefly state also the experiences of other states with similar projects and emphasize similarities with single collection point in the Czech Republic.

Keywords: Income tax; Single Collection Point; Contribution; Tax Administration; Daň z příjmů; Daňová správa; Jedno inkasní místo; Pojistné (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.333.html (text/html)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2013:y:2013:i:1:id:333:p:61-76

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.333

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().