1.	History of taxes

2.	Tax system in Czech republic

2.1.	Standards of tax system in Czech republic

2.2.	Functions of tax system

3.	Indirect taxation in Czech republic

3.1.	Value Added Tax (VAT)

3.2.	Consumer Taxes

3.2.1.

Mineral oil tax

3.2.2.

Spirit tax

3.2.3.

Beer tax

3.2.4.

Wine tax

3.2.5.

Tobacco tax

4.	Indirect taxation in United Kingdom

4.1.	Examples of Indirect Taxes in the UK

4.2.	Institute of Indirect Taxation

5.	Indirect taxation in Bosnia and Herzegovina

"2. Tax system in Czech republic

Tax system of ‚ than economy with directive lead. Transformation of our republic for market economy led to completely new tax system. To necessity of change of our tax system came other reason. Progressive orientation of our economy for integration with economy system of advanced states in Europe. Our tax system came into force on January 1, 1993.
Main target of our tax system is assessment of adequate tax burden. Tax burden has effect on motivation to work, business and savings. Sense of tax system is to ensure financing of collective needs which are not possible to ensure by other forms than through the state.

2.1. Standards of tax system in Czech republic
1) – has to operate on every enterpreneurial subject by same volume,
2) – has to adapt to tax systems of the European union,
3) – income ranges have to be under the law and tax-payers must be avilable to pay this
taxes,
4) – the taxes have to exactabled by state,
5) – state has to ensure clearness and unambiguousy of tax system for tay-payers.
2.2. Functions of tax system
Fiscal function – commitment of tax system is to create state budget high enough to finance fluency of state economy.
Regulation function – some taxes should regulate consumption. For example: heavy consumer tax for alcohol and cigarettes cause that people don´t drink and smoke so much.
Stimulation function - tax system has to work as economical tool in that sense that it has to persuade tax-payers to decide in compliance with economical stand-point. This function is made up by property taxes. For example: For owner of realty will be inconvenient to owe realty if he doesn´t use it or doesn´t carry on business. Realty tax is here like tool of stimulation to economical activity or eventually to demise or selling this realty.
Social function – state doesn´t want to affect business of enterpreneurs so he can´t ensure enough financial funds which will be enough for all social and cultural needs of population.

3. Indirect taxation in Czech republic

Indirect taxation are payments fixed to particular kind of goods or services. So they aren´t fixed to individual legal entity. Tax –payer of indirect taxation is end-user. The tax is included in price of goods or services. Indirect taxes are Value Added Tax (VAT) that has an universal character and Consumer Taxes that have a special character.

3.1. Value Added Tax (VAT)
Problems of this tax are shown in law 235/2004. VAT doesn´t work upon managment of business directly. Companies are only tax collectors that collect taxes from their costumers, so they add this tax to their price, and then they give over it to the state. In Czech republic there are two rates of VAT. Basic rate is 19 % and includes for example: sevices of travel agencies, production sevices etc. Reduced rate is 5 % and includes for example: food, firing (not fuel), sevices etc. Exempt from VAT are sound and television broadcasting, lotery, foundations, post services etc.

Tax payer of VAT is somebody who:
- has a residence and a place of business in Czech republic and turnover for 12 months is higher than 1 000 000 CZK. Registration must be put in to revenual authority till fifteenth day of next month.
- bought goods from other state in EC and value of this goods is over limit (since January 1, 2005 the limit is 326 000 CZK). He became to be a payer at the day when he cross limit.
- bought good from other state in EC and this goods is under consumer tax. He became to be a payer at the day when pay for this goods a he must be registrated till 15 days.
- bought services, goods with instalation from person that is registrated as a payer in other state of EC or from abroad person that is obligatory to pay tax."

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Práce kompilačního charakteru. Čerpáno z: http://tutor2u.net/economics/content/topics/fiscalpolicy/indirect_taxes1.htm; http://en.wikipedia.org/wiki/Institute_of_Indirect_Taxation; http://www.uino.gov.ba/en/O_nama/O_nama.html.
Práce do předmětu Obchodní angličtina - Mendelova zemědělská a lesnická univerzita v Brně, Provozně ekonomická fakulta.