| Subject | English | Czech |
| tax. | aggressive tax planning | agresivní daňové plánování |
| agric. | agricultural tax | zemědělská daň |
| econ. | axle tax | poplatek z počtu náprav |
| econ. | basis of tax assessment | daňový základ |
| commer., tax. | border tax adjustment | hraniční daňová úprava |
| econ. | business tax | živnostenská daň |
| econ. | capital gains tax | daň z kapitálového zisku |
| econ. | capital transfer tax | daň z převodu vlastnictví |
| tax., environ. | carbon dioxide tax | uhlíková daň |
| environ. | carbon dioxide tax Compulsory charges levied on fuels to reduce the output of carbon dioxide (CO2), which is a colourless and odourless gas substance that is incombustible | daň z oxidu uhličitého |
| tax., environ. | carbon dioxide tax | daň z emisí COsub2sub/ |
| tax., environ. | carbon tax | daň z emisí COsub2sub/ |
| tax., environ. | carbon tax | uhlíková daň |
| tax. | chargeability of tax | daňová povinnost |
| tax., environ. | CO2 tax | daň z emisí COsub2sub/ |
| tax., environ. | CO2 tax | uhlíková daň |
| tax. | collection of tax | výběr daní |
| tax. | common consolidated corporate tax base | společný konsolidovaný základ daně z příjmů právnických osob |
| tax. | common system of value added tax | společný systém daně z přidané hodnoty |
| tax. | common system of value added tax | společný systém DPH |
| econ. | Community tax | daň Společenství |
| gen. | company tax | daň z příjmu právnických osob |
| environ. | compensatory tax Compulsory charge levied by a government for the purpose of redressing or countervailing economic disparity | daň kompenzační |
| comp., MS | conditional sales tax | Nerealizovaná DPH (A sales tax that is reported to the tax authority when the invoice is paid, in contrast to normal sales tax, which is reported when the invoice is created) |
| agric. | consumption tax | potravní daň |
| tax. | Convention on Mutual Administrative Assistance in Tax Matters | Úmluva o vzájemné správní pomoci v daňových záležitostech cit. 19.12.2012 |
| gen. | corporate income tax | daň z příjmu právnických osob |
| gen. | corporate tax | daň z příjmu právnických osob |
| econ. | corporation tax | daň z příjmů právnických osob |
| gen. | corporation tax | daň z příjmu právnických osob |
| fin. | degressive tax | degresivní daň |
| comp., MS | destination-based sales tax | daň z prodeje podle cílového místa (A sales tax levied in some states in the United States on a product based on the destination in which the buyer takes ownership or receives the product) |
| econ. | direct tax | přímá daň |
| polit. | Directorate 2 - Budget, Tax and Regional Policy | ředitelství 2 - rozpočet, daňová politika a regionální politika |
| econ. | distribution of the tax burden | rozložení daňového břemene |
| agric. | earnings tax | daň ze mzdy |
| environ. | environmental tax | daně "zelené" |
| econ. | environmental tax | ekologická daň |
| environ. | environmental taxes An amount of money demanded by a government to finance clean-up, prevention, reduction, enforcement or educational efforts intended to promote ecological integrity and the conservation of natural resources | daně "zelené" |
| econ. | European tax cooperation | evropská daňová spolupráce |
| environ. | exceptional tax Compulsory charges levied by a government unit in special or unique instances for the purpose of raising revenue to pay for services or improvements for the general public benefit | daň mimořádná |
| fin., polit., tax. | excise tax | spotřební daň |
| econ. | export tax | vývozní daň |
| comp., MS | federal tax ID | federální daňové identifikační číslo (In the United States, a 9-digit number that identifies a business entity to the government. A business must have an EIN if it has employees or meets other criteria specified by the federal government) |
| comp., MS | federal tax identification number | federální daňové identifikační číslo (In the United States, a 9-digit number that identifies a business entity to the government. A business must have an EIN if it has employees or meets other criteria specified by the federal government) |
| fin. | financial transaction tax | daň z finančních transakcí |
| fin. | financial transaction tax | globální daň z finančních transakcí |
| tax. | flat tax | rovná daň |
| econ. | flat-rate tax | paušální daň |
| econ. | fuel tax | daň z pohonných hmot |
| tax. | good governance in tax matters | řádná správa v oblasti daní |
| tax. | good governance in the tax area | řádná správa v oblasti daní |
| tax. | good tax governance | řádná správa v oblasti daní |
| tax. | harmful tax measure | škodlivé opatření v oblasti daní |
| comp., MS | Harmonised Sales Tax | harmonizovaná prodejní daň (A value-added tax (VAT) levied in some Canadian provinces that combines the Goods and Services Tax (GST) and the provisional sales tax) |
| econ. | import tax | dovozní clo |
| econ. | import tax | clo na dovoz |
| econ. | import tax | dovozní daň |
| environ. | incentive tax | daň stimulační |
| environ. | income tax A tax on the annual profits arising from property, business pursuits, professions, trades or offices | daň z příjmu |
| agric. | income tax | daň z příjmu |
| econ. | indirect tax | nepřímá daň |
| tax. | indirect tax rate | sazba nepřímé daně |
| agric. | individual farm tax | daň z jednotlivých hospodářství |
| econ. | international tax law | mezinárodní daňové právo |
| comp., MS | item sales tax group | skupina DPH položky (A group of one or more sales tax codes that define sales tax (including duty) for an item. A sales tax group and an item sales tax group must be connected to each transaction that is subject to sales tax. Sales tax is calculated only for the sales tax codes that are included in both the sales tax group and the item sales tax group) |
| tax. | labour tax wedge | daňový klín |
| tax. | labour tax wedge | daňové zatížení |
| environ. | land tax Property tax. A tax laid upon the legal or beneficial owner of real property, and apportioned upon the assessed value of his land | daň pozemková |
| agric. | land tax | pozemková daň |
| econ. | local tax | místní daň |
| interntl.trade., tax. | Model Convention with respect to taxes on income and on capital | vzorová úmluva OECD o daních z příjmu a majetku |
| interntl.trade., tax. | Model Tax Convention on Income and on Capital | vzorová úmluva OECD o daních z příjmu a majetku |
| econ. | national tax | celostátní daň |
| econ. | non-personal tax | věcná daň |
| comp., MS | non-recoverable sales tax | nevratná DPH (A sales tax levied on purchased products that is not deducted from the sales tax levied on the sale of the purchased products when both sales taxes are paid by the same party) |
| interntl.trade., tax. | OECD Model Tax Convention | vzorová úmluva OECD o daních z příjmu a majetku |
| tax. | overpayment of tax | přeplatek daně |
| tax. | person liable for payment of tax | osoba povinná odvést daň |
| econ. | personal income tax | daň z příjmu fyzických osob |
| tax. | Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation | Platforma pro řádnou správu daní, agresivní daňové plánování a dvojí zdanění |
| econ. | price net of tax | cena bez daně |
| econ., fin. | profit or loss before tax | zisk nebo ztráta před zdaněním |
| econ., fin. | profit or loss before tax | výsledek hospodaření před zdaněním |
| law, fin. | progressive tax | progresivní daň |
| econ. | property tax | daň z majetku |
| econ. | rate of agricultural tax | sazba zemědělské daně |
| tax. | rate of value added tax | sazba DPH |
| comp., MS | recoverable sales tax | vratná DPH (A sales tax levied on purchased products that is deducted from the sales tax levied on the sale of the purchased products when both sales taxes are paid by the same party) |
| econ. | registration tax | daň z převodu nemovitosti |
| agric. | salary tax | daň ze mzdy |
| comp., MS | sales tax | DPH/prodejní daň (A tax levied on the sale of products) |
| comp., MS | sales tax book | kniha DPH (A record of sales and purchase transactions for sales tax reporting in Italy) |
| comp., MS | sales tax code | kód DPH (A user-defined code that uniquely identifies a specific sales tax and defines its characteristics, such as the percentage or amount, tax authority, terms of payment, and ledger accounts used for posting) |
| comp., MS | sales tax exempt | osvobození od DPH (Pertaining to a sale or purchase transaction for which no sales tax is calculated) |
| comp., MS | sales tax group | skupina DPH (A group of one or more sales tax codes that define sales tax (including duty) for customers, vendors, projects, and ledger accounts) |
| comp., MS | sales tax jurisdiction | příslušnost k dani (A government unit or subdivision that imposes taxes within a state. A geographical area within a state can be taxed by several jurisdictions: town, county, and state) |
| comp., MS | sales tax settlement period | období vyrovnání DPH (A division of the year when the business reports and pays collected sales tax to the tax authorities) |
| gen. | Savings Tax Directive | směrnice Rady 2003/48/ES ze dne 3. června 2003 o zdanění příjmů z úspor v podobě úrokových plateb |
| gen. | Savings Tax Directive | směrnice o zdanění příjmů z úspor |
| agric. | single agricultural tax | jednotná zemědělská daň |
| econ. | special tax | mimořádná daň |
| econ., tax., commer. | tax advantage | daňové zvýhodnění |
| econ. | tax amnesty | daňová amnestie |
| tax. | tax arrangements | daňový režim |
| tax. | tax arrangements | daňová úprava |
| econ. | tax authorities | daňové orgány |
| comp., MS | tax authority | finanční úřad (The governmental agency that taxes are paid to) |
| econ. | tax avoidance | vyhýbání se daním |
| tax. | tax avoidance | vyhýbání se daňovým povinnostem |
| fin., tax., econ. | tax base | daňová základna |
| tax. | tax base | základ daně |
| tax. | tax-base erosion | oslabování daňové základny |
| econ. | tax collection | vybírání daní |
| tax. | tax collection | výběr daní |
| econ. | tax convention | daňová úmluva |
| econ. | tax debt write-off | odpis daňového dluhu |
| environ. | tax differentiation | diferenciace daní |
| econ. | tax evasion | zkrácení daně |
| tax. | tax evasion | daňový únik |
| tax. | tax evasion | daňový podvod |
| comp., MS | tax exempt number | DIČ (An identification number that is issued by a tax authority to indicate that a company is not required to pay sales tax) |
| econ. | tax exemption | osvobození od daní |
| tax. | tax fraud | daňový podvod |
| tax. | tax fraud | daňový únik |
| econ. | tax-free allowance | obnos nepodléhající zdanění |
| econ. | tax harmonisation | harmonizace daní |
| tax. | tax haven | daňový ráj |
| agric. | tax in kind | daň v naturáliích |
| econ. | tax incentive | daňový podnět |
| tax. | tax incentive | daňová pobídka |
| econ. | tax inspection | daňová kontrola |
| environ. | tax law A binding rule or body of rules prescribed by a government stipulating the sum of money and manner of collection it demands for governmental support, facilities and services, usually levied upon income, property, sales or other financial resources | zákon daňový |
| econ. | tax law | daňové právo |
| comp., MS | tax liability | daňová povinnost (A government authority's legal claim to the assets of a legal entity) |
| tax. | tax measure with harmful effects | škodlivé opatření v oblasti daní |
| econ. | tax offence | daňový trestný čin |
| environ. | tax on capital A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit | daň z kapitálu |
| econ. | tax on capital | daň z kapitálu |
| environ. | tax on consumption A sum of money demanded from businesses by a government, usually based on a percentage of total sales of select goods and services, and generally passed on to consumers with each individual purchase | daň spotřební |
| econ. | tax on consumption | daň ze spotřeby |
| econ. | tax on employment income | daň ze mzdy |
| econ. | tax on income | daň z příjmů |
| econ. | tax on investment income | daň z příjmu z investic |
| econ. | tax on oils and fats | daň z tuků a olejů |
| econ. | tax on profits of self-employment | výdělková daň nekomerční |
| tax. | tax overpayment | přeplatek daně |
| agric. | tax payer | poplatník |
| econ. | tax policy | daňová politika |
| tax. | tax provisions | daňová ustanovení |
| construct. | tax rate | daňová sazba |
| econ. | tax rebate | daňová asignace |
| econ. | tax reform | daňová reforma |
| econ. | tax relief | daňová úleva |
| econ. | tax return | daňové přiznání |
| econ. | tax system | daňová soustava |
| tax. | tax system | daňová úprava |
| environ. | tax system A co-ordinated body of methods or plan of procedures for levying compulsory charges for the purpose of raising revenue | systém daňový |
| tax. | tax system | daňový systém |
| tax. | tax system | daňový režim |
| tax. | tax transparency | daňová transparentnost |
| comp., MS | tax variance | odchylka daně (The difference between an expected tax and an actual tax) |
| tax. | tax wedge | daňové zatížení |
| tax. | tax wedge | daňový klín |
| tax. | tax wedge on labour | daňové zatížení |
| tax. | tax wedge on labour | daňový klín |
| tax. | tax withheld at source | daň vybíraná srážkou |
| tax., transp., nautic. | tonnage tax | daň z tonáže |
| construct. | turnover tax | daň z obratu |
| account. | turnover taxes | daně z obratu |
| comp., MS | use tax | importní DPH (An excise tax levied on products in the United States where a sales tax is not levied) |
| tax. | value added tax identification number | identifikační číslo pro účely DPH |
| tax. | value added tax number | identifikační číslo pro účely DPH |
| tax. | value added tax return | přiznání k DPH |
| tax. | value added tax return | přiznání k dani z přidané hodnoty |
| tax. | value added tax return | přiznání k dani |
| comp., MS | value-added tax | daň z přidané hodnoty (A tax on products at each stage of their production based on the value added during that stage) |
| gen. | Value-added Tax Information Exchange System | systém výměny informací o DPH |
| econ. | vehicle tax | daň z motorových vozidel |
| agric. | wages tax | daň ze mzdy |
| econ. | wealth tax | daň z bohatství |
| comp., MS | withholding tax | srážková daň (A tax levied by a government authority that is deducted from compensation) |
| tax. | withholding tax | daň vybíraná srážkou |
| gen. | Working Party on Tax Questions Direct Taxation | Pracovní skupina pro daňové otázky přímé zdanění |
| gen. | Working Party on Tax Questions | Pracovní skupina pro daňové otázky |
