The aim of this information package is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It has been designed primarily for foreign students and LL.M. students studying tax law in the Czech Republic but, there is a lot of information useful for any alien liable to tax in the Czech Republic. Every tax is described according to its structural items (components: object of taxation, subject liable to tax, possibilities for exemptions, tax base and the tax rate, tax administration).