New Trends in the Development of the Tax System and Their Impact on the Budgetary System of the Czech Republic
Abstrakt
Tax system has always reflected changes in society. Real estate taxation was supplemented by labour taxation and later on capital taxation.
Currently, the issues of the shared economy and their impact on the area of taxes are being addressed; the European Union is also engaged in a number of tax-related issues, currently the introduction of the so-called digital tax. In addition, it can be expected that the involvement of robots in the eco-nomy or the use of new energy sources will raise a number of issues even in relation to taxation.
The question is whether developments in society will lead to the creation of new taxes and thus solve the issue of public revenues or will lead to the creation of tax benefits from the existing taxes. It is also a challenge for financial science in the Czech Republic to find ways how to provide sufficient sources to meet the needs of the entire society.
The paper will address these issues.