Jevy ovlivňující výběr daní
Phenomena affecting tax collection

Summary/Abstract: In the legal literature on the issue of taxes in our country, we come across various utilitarian manuals, books paraphrasing regulations, articles on randomly selected insignificances, or on technological issues of tax and subsequent court proceedings. Sometimes we encounter critical remarks in the media or political discourse about tax regulations, the actions of politicians, officials and the courts. However, conceptual considerations on resolving conflicts between tax legislation and tax practice in our state with the principles of a democratic state governed by the rule of law, the protection of human rights and directly with individual fundamental rights and freedoms are lacking. Certainly the first step in resolving these problems would be to raise awareness of these problems and launch a professional, political and social debate on these contradictions. Deeper reflections on issues of taxation and the rule of law or human rights in the Czech professional literature can be found only in some decisions of the Constitutional Court and the Supreme Administrative Court.

• Details
• Contents