Dept 25 - Tax Policy, Cooperation and Administration Strategy

This department explores the issue of the tax system and tax and customs administration as a whole, particularly with an emphasis on the tax revenues of public budgets and on international cooperation...

ilustrace

The Department examines the issue of the tax system, tax and customs administration, measures against money laundering and the financing of terrorism and the imposition of international sanctions in order to maintain and restore international peace and security, the protection of human rights and the fight against terrorism and central registration of accounts as a whole, with an emphasis on tax revenues of public budgets and international cooperation. It analyses the current state of tax policy, the policy of preventing the misuse of the Czech financial system for money laundering and financing of terrorism, the state of financial and customs administration and the FAU and proposes measures in this area to address current issues and streamline the tax system and system to prevent the misuse of the Czech financial system for money laundering and the financing of terrorism. It prepares the concept of the tax policy of the State in the field of general tax policy and transforms it into the concept of further development of tax policy. It prepares the concept of further development of the policy to prevent the misuse of the Czech financial system for money laundering and the financing of terrorism. It prepares the concept of further development of financial and customs administration and the FAU. It submits the documents necessary for the drafting of the State budget and State Final Account. It is responsible for preparing simulations of budgetary impacts of tax policy concepts. It prepares short-term estimates and a medium-term outlook for tax revenue. In relation to tax revenue, it provides for data processing in line with international standards and maintains the appropriate data base. It is responsible for the preparation of the statement of the basis of the harmonised EC VAT-based resource. Within the competence of the Tax and Customs units, it coordinates international relations. It ensures the fulfilment of tasks arising from Czech Republic's membership in the EU and the OECD in the context of initiatives in the field of international tax cooperation and other areas to combat tax evasion and distortion of the income tax base (in close cooperation with the Income Tax Department) and proposes adequate solutions to the projection of the existing challenges agreed at the level of the international organizations concerned in the Czech tax system. It ensures horizontal coordination of the EU and OECD agendas in the tax area. It ensures the transposition of directives, implementation of other EU legislation and international-law obligations in the field of international co-operation in tax administration and taxation of savings income, recovery of certain financial claims and measures against money laundering and financing of terrorism, the application of international sanctions in order to maintain and restore international peace and security, protect human rights and fight against terrorism and to maintain central register of accounts. It carries out the analysis and prepares the concept of international tax and customs cooperation, with the exception of consumption and energy taxes, and the analysis and concept of combating money laundering and financing of terrorism and the application of international sanctions to maintain and restore international peace and security, the fight against terrorism and central register of bank accounts, including the negotiation of international treaties. In relation to the FAU and the financial and customs authorities, it acts as the coordinating entity, unless this is done by another unit.
Within the competences of the Tax and Customs units, it coordinates international cooperation in the area of tax and customs administration and other aspects of their activities in relation to foreign affairs; it exercises the competence in the field of international tax and customs cooperation unless it is performed by another tax and customs unit.

Units

  • 2501 - Tax Policy Strategy and Analysis Unit 
  • 2502 - International Tax and Customs Cooperation Unit  
  • 2503 - Tax and Customs Administration Strategic Management Unit