Specifics of Tax Law Drafting on Selected Issues from the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00139243" target="_blank" >RIV/00216224:14220/24:00139243 - isvavai.cz</a>
Result on the web
<a href="https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1154" target="_blank" >https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1154</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18778/8331-399-3.20" target="_blank" >10.18778/8331-399-3.20</a>
Alternative languages
Result language
angličtina
Original language name
Specifics of Tax Law Drafting on Selected Issues from the Czech Republic
Original language description
The contribution is dealing with some of the specifics of tax law drafting. It aims to show some problematic issues connected with tax law drafting in the Czech Republic in the last two decades and clarify tax law drafting principles. To achieve the objectives, it defines tax law drafting principles and sums up if the Czech legislator follows them. It gives many examples and describes and critically analyzes the institutes affected by the ignorance of these principles. It is possible to conclude that there is no need to clarify the principles of tax law drafting. To achieve a good quality of tax law, it seems to be enough to follow the principles. The practice should be changed mainly in several areas: 1. Fixed tax rates should be replaced by the percentage tax rates, or there should be specific rules in each act on how the tax rates should be changed with regard to inflation; 2. Vacatio legis for tax law must be incorporated, probably directly in the Constitution; 3. Some tax bills should be voted under so-called close rules, i.e., a “yes or no vote” without the possibility of introducing amendments.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Challenges of Contemporary Tax Law - Jubilee Book Dedicated to Professor Włodzimierz Nykiel, volume II
ISBN
9788383313993
Number of pages of the result
11
Pages from-to
243-253
Number of pages of the book
375
Publisher name
Lodz University Press
Place of publication
Lodz
UT code for WoS chapter
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