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Limits and Opportunities of Single Collection Point in the Czech Republic
[Omezení a možnosti jednoho inkasního místa v České republice]

Author

Listed:
  • Jana Tepperová
  • Kateřina Kubantová

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.

Suggested Citation

  • Jana Tepperová & Kateřina Kubantová, 2013. "Limits and Opportunities of Single Collection Point in the Czech Republic [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(1), pages 61-76.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:1:id:333:p:61-76
    DOI: 10.18267/j.cfuc.333
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    References listed on IDEAS

    as
    1. International Monetary Fund, 2004. "Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries," IMF Working Papers 2004/237, International Monetary Fund.
    2. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Income tax; Single Collection Point; Contribution; Tax Administration; Daň z příjmů; Daňová správa; Jedno inkasní místo; Pojistné;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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