100 Years of Taxes as a Means of State Functioning
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10406682" target="_blank" >RIV/00216208:11220/19:10406682 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.36250/00749.21" target="_blank" >http://dx.doi.org/10.36250/00749.21</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36250/00749.21" target="_blank" >10.36250/00749.21</a>
Alternative languages
Result language
angličtina
Original language name
100 Years of Taxes as a Means of State Functioning
Original language description
The article2 is prepared for the International Scientific Conference "Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia". The chosen topic is up-to-date from the point of view of ongoing discussions on the tax obligations of both natural and legal persons. Taxes are accepted by law in the Parliament of the Czech Republic, but they are also the subject of decisions of the Supreme Administrative Court and the Constitutional Court. Especially, taxes are also a scientific and pedagogical subject at the Faculty of Law of the Charles University. In today's socio-economic and social order, in a society where there is no planned economy, taxes are significant in terms of their status as one of the few tools and instruments of managing and influencing the whole economy and the standard of living of the population. The aim of my article is to focus in detail on the provisions of constitutions related to taxes and finally on the subsection 11(5) of the Charter of Fundamental Rights and Liberties, especially in the context of its 100 years of historical development. The framework for examination is the current concept of the rule of law and the concept of tax law as a tax law in a broad sense (not only taxes, but also fees and other similar payments). The interpretation of the text is complemented by a historical excursion. Finally, I deal with the future of tax laws. In conclusion, I try to evaluate the current tax legislation in the constitutional order of the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Financial Law in Times of Crisis of the European Union
ISBN
978-615-6020-41-3
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
227-237
Publisher name
Ludovika University Press Non-Profit
Place of publication
Budapešť
Event location
Praha
Event date
Sep 20, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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