The Czech Ministry of Finance has launched a public consultation seeking input on income tax issues as it prepares for the recodification of the country's income tax laws. The consultation covers both general and specific issues for the new law(s), including: The purpose of income tax; The type of tax system (accrual vs. cash); The guiding principles for tax legislation; Whether personal and corporate income tax should be regulated by a single law or separate laws; The terminology of the tax law; The structure of the tax law; The appropriation of income taxes; Transition from the current law; The basis...