Share

Czech Republic


  • 28-March-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
  • 14-April-2021

    English

    Assessment of the air pollution tax and emission concentration limits in the Czech Republic

    This paper assesses the design of the air pollution tax in conjunction with a stringency analysis of the emission concentration limits in the Czech Republic. The analysis draws upon a detailed database containing environmental reporting by industrial stationary sources. The assessment of the emission concentration limits focuses on analysing the shift of the statutory limits between 2013 and 2017 and the corresponding real-life measured concentration on individual source basis. It provides an assessment of stringency of the air protection instrument and also of the vintage differentiation applied in the form of transitional schemes. The stringency analysis of the emission concentration limits stringency is related to the air pollution tax relief provision.
  • 22-October-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Czech Republic (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Czech Republic.
  • 15-October-2019

    English, PDF, 1,176kb

    Taxing Energy Use: Key findings for the Czech Republic

    This country note explains how the Czech Republic taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 13-December-2018

    English

    Improving the Czech health care system

    The Czech health care system is doing well in terms of health outcomes compared to other Central East European economies that inherited similar health systems after the transition and has been converging to OECD averages.

    Related Documents
  • 12-April-2018

    English, PDF, 265kb

    Taxation Household Savings: Key findings for the Czech Republic

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-March-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Czech Republic (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Czech Republic.
  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

    Related Documents
  • 22-December-2016

    English

    Enhancing public sector efficiency and effectiveness in the Czech Republic

    Spending on public administration itself is relatively low and so are indicators of its performance.

    Related Documents
  • 30-November-2016

    English

    Revenue Statistics: Key findings for all countries

    These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

    Related Documents
  • 1 | 2 > >>