Účinná ľútosť ako neobmedzená daňová amnestia?
Effective Regret as an Unrestricted Tax Amnesty?

Summary/Abstract: Tax revenues are one of the most important means of financing the public needs of citizens / residents of the state. In order for this revenue to flow into the relevant budgets, it is essential that the emerging relationships between the state and the taxpayer are appropriately regulated in the relevant legal norm. These tax-related relationships are so important that the legislator considers the possibility of additionally fulfilling the tax liability as punishment itself. The purpose of this contribution is to provide a detailed summary and development of an effective regret institution in the field of tax law, taking into account all forms of tax evasion of the tax entity’s conduct under the Tax Code, as well as the actual criminal justice institute – an effective regret. In addition, the contribution analyses important facts through court rulings that have had a significant impact on the later revision of this institute and, at the same time, the comparison of the law of effective regret in the Czech Republic points to important differences that are relevant to further proposals for improved regulation. Thus, in the end, the contribution attempts to answer the inconsequential question of whether an institute of effective regret can be regarded as an unrestricted tax amnesty in terms of the current adjustment.

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