FREEDOM OF ADMINISTRATION IN THE TAX LAW AND ABUSE OF RIGHT
FREEDOM OF ADMINISTRATION IN THE TAX LAW AND ABUSE OF RIGHT

Summary/Abstract: Taxes are „the evil” in the absence of which the established companies cannot exist. The states need taxes in order to be able to fulfill the tasks for which they exist, and people – social beings by their nature – need states. But in their increasing need for revenues, states misuse the taxation right and the defense means of taxpayers for this purpose are limited. Between the need of the state for resources and the tax liabilities of taxpayers there must be a balance, its lack being injurious for both parties to the legal and tax report.

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