Italská regionální daň z výroby IRAP a proces její implementace do českého daňového systému

This thesis presents an innovative concept of introducing an entirely new tax into the current tax system of the Czech Republic. It focuses on the possibility of implementing a regional production tax modeled after the system currently in place in Italy. The aim of the thesis is to determine whether it is appropriate and advantageous to introduce this tax into the Czech tax system under current conditions. To achieve this goal, the thesis employs archival research, statistical methods such as correlation and regression analysis, as well as a proportional approach, complemented by descriptive analysis. It examines the possible reasons for introducing the new tax, estimates the duration of the legislative process, and forecasts tax revenues, including model scenarios for the estimated costs of tax collection. The outcome of the thesis is an evaluation of the entire process of introducing the new tax into the Czech Republic, along with recommendations for possible extensions of the research.