Abstract
History cognises various options for dealing with situations of lack of income to reimbursement of costs of the social needs. The chosen solution reflected the possibilities that the state had at a given stage of development.
These were mainly taxes, and therefore significant tax adjustments were made mainly in connection with remarkable social changes. At this moment, it is necessary to deal with the impacts of the Covid 19 pandemic, therefore ways are being sought to cover the necessary budgetary expenditures that the state did not anticipate.
There is a possibility of further tax reform with the introduction of new taxes or substantial changes in existing tax payments or a way of increasing government debt. Changes in the tax system (such as introduction of sectoral taxes in various forms or change in VAT) seem to be a more realistic way.
Local government budgets are primarily a national matter and could be strengthened in the Czech Republic by introducing local taxes - for example, by changing and supplementing existing local fees.