E60 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: GeneralReturn

The Common Agricultural Policy has a major impact on the development of the agricultural sector in the countries of the European Union because this sector is significantly regulated in comparison with the sector of industry or services. A considerable part of the professional community deals with the question how the agricultural sector reacts to such form of regulation. The paper provides a more comprehensive synthesis of knowledge about the formation and development of the Common Agricultural Policy in order to create a comprehensive overview of the theoretical formation of this policy from the perspective of domestic and foreign authors.

Overall this article is focused on the tax system of the Czech Republic and its subsequent development to the present time. It is also targeted at the issues and results related to the research reports and in particular the evaluation and findings by examination the individual views of economic university students, also their extensive economic perceptions of the tax system and tax policy of this state. In essence, there were chosen some students of University Business in Ostrava and the School of Business Administration in Karviná (SU in Opava), who are citizens of the Czech Republic and have practical experience in the use of tax return. Published data and the individual results were obtained in the period of August 2011 to January 2012. The examined areas were divided into five groups, namely the extent of tax rates; clarity, application and quality of taxes; the range of the tax system; the impact of taxes on business in the Czech Republic and the purposefulness of taxes. The research results confirm prolonged problems of the Czech tax system and the overall dissatisfaction of tax payers, even though the government is willing with an effort to improve this overall state by tax reforms. This article is the output of research reports called Tax system from the examinations point of view, opinions from selected students of economics universities.

This article deals with the development of tax system and tax mix in the Czech Republic, the following points will be reviewed how significant influence of these well-known concepts to economic reality and how to the extent that the tax system affects the negative phenomena in society, as well as stimulating economic growth at well-chosen tax policy. Consequently, this article gives a historical outline of tax reforms that have been made in our country. The development of the tax mix, thus the individual taxes and quasi-taxes, as they have been developed over time and how they have impacted on our society.