According to the research results published by Deloitte 71 % of companies in Czech Republic perceive that there is high tax uncertainty. The number grew in relation to previous year when this was the opinion of 70.5 % companies. This is in contrast to the EMEA countries to which the Czech Republic is compared. There the ratio actually decreased from 60 % to 54.2 %. The companies of the Czech Republic were among 800 compared from 25 European and 4 Asian countries. As the most important factors contributing to the feeling of uncertainty in the Czech Republic are frequent changes of tax legislation and ambiguity of tax rules and their imperfections along with rapid changes of tax administration offices stance. As a good example of this we could take the current situation with VAT where the respective law was rejected by the Senate and returns to the Chamber of Deputies for further discussion. This brings great uncertainty as whatever the outcome would be it would be known no earlier than during or after Christmas holidays which give the companies very little time to adapt as it would be effective from the beginning of 2015.

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