Jednotné inkasní místo pro příjmy veřejných rozpočtů

Abstract

Recent years have seen major reforms in revenue administration all over the world. This is necessitated by the fact that revenue administrations need to be capable, anticipating and adapting to changes in business environment and methods, globalization, and innovations in communication and information technology. On November 3, 2008, the Government of the Czech Republic passed Resolution 1336 on the creation of an integrated revenue agency (IRA) named Jednotné Inkasní Místo (JIM). The aim of this article is to describe the development of this project, project objectives, organizational structure and the role of the World Bank as an advisory body.