Department 25 – Tax Policy, Cooperation and Administration Strategies
Department 25 examines the taxation system, tax and customs administration, anti-money laundering and anti-terrorist financing measures and application of international sanctions to maintain and restore international peace and security, protection of human rights and the fight against terrorism, and issues related to the central accounting as a whole, and in particular with emphasis on tax revenues of public budgets and on international cooperation. It analyses the current state of taxation policies, policies in place preventing misuse of the Czech financial systems for money laundering and financing of terrorism, the shape of financial and customs administration bodies and the Financial and Analytical Department (Czech abbreviation: FAÚ) and proposes measures in this area to address current issues and to streamline taxation and financial fraud prevention systems of the Czech Republic for money laundering and financing of terrorism. It formulates concepts for the state taxation policy in the area of general taxation policy and transforms it into tools developing the concept of the future development of taxation policy. Department 25 formulates concepts for further development of policies preventing misuse of the Czech Republic's financial system for money laundering and financing of terrorism. It elaborates concepts for further development of financial and customs administration and the Financial and Analytical Department. It submits required documentation and information for compilation of the draft State Budget and the Economic Accounts for Agriculture (Czech abbreviation: SZÚ). It is responsible for processing simulations of budgetary impacts of taxation policy concepts. It prepares short-term estimates and a medium-term outlook for tax revenues. The department is responsible for data processing in accordance with international standards in the area of tax revenues and maintains the relevant databases. It is responsible for drawing up reports that form the basis for calculation of the harmonized EC VAT base. It coordinates international relations within the framework of the department’s competences for the Taxes and Customs section. Department 25 carries out tasks arising to the Czech Republic's in connection with its membership in the EU and OECD in connection with initiatives in the field of international tax cooperation and other areas combatting tax evasion and disruption of the income tax base (in close cooperation with the Department of Income Taxation and Accounting – Department 15), and proposes appropriate solutions reflecting existing challenges that are agreed at the international level at competent organizations into the Czech Republic's tax system. It ensures horizontal coordination of EU and OECD agendas in the field of taxation. It ensures transposition of directives, transposition of other EU legislation and international legal obligations in the field of international cooperation in tax administration and taxation of savings, in the recovery of certain financial claims and in measures against money laundering and financing of terrorism, in application of international sanctions for maintenance and restoration of international peace and security, protection of human rights and the fight against terrorism, and in the central accounting of accounts. It analyses and develops concepts for international tax and customs cooperation, with the exception of excise and energy taxes, and prepares analyses and concepts for combating money laundering and financing of terrorism and the application of international sanctions in order to maintain and restore international peace and security, protect human rights and the fight against terrorism and in the central accounting of accounts, including negotiations of international agreements. It performs the function of a responsible unit in relation to the Financial and Analytical Unit and to financial and customs administration bodies, unless performed by another department. Within the framework of competences of the Taxes and Customs Section, it coordinates international cooperation in the field of tax administration and customs and other aspects within the competence of these departments in relation to foreign countries; it exercises competences in the field of international cooperation in tax administration and in the field of customs, unless it is performed by another subdivision in the Taxes and Customs Section.
- Unit 2501 – Tax Analyses
- Unit 2502 – Tax Policy Concepts
- Unit 2503 – International Tax and Customs Cooperation