Unified tax rules can hardly contribute to trade liberalisation. A diversity of tax systems is not a roadblock for free trade. Quite the opposite, differences in tax systems might serve as a stimulus to trade. Taxes constitute a significant share of costs and a large share of the price of factors of production, labour in particular.

After years of being ignorant to the ICT and the digital economy in general, the Czech Republic has now changed its position and declares its full support to the digital agenda as well as the EU Digital Single Market Strategy. The problem, however, is that the actual implementation of these promises has been lagging behind for a long time.