100 Years of Taxes as a Means of State Functioning

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

100 Years of Taxes as a Means of State Functioning

Popis výsledku v původním jazyce

The article2 is prepared for the International Scientific Conference &quot;Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia&quot;. 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&apos;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.

Název v anglickém jazyce

100 Years of Taxes as a Means of State Functioning

Popis výsledku anglicky

The article2 is prepared for the International Scientific Conference &quot;Currency, Taxes and Other Institutes of Financial Law in the Year of the 100th Anniversary of the Founding of Czechoslovakia&quot;. 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&apos;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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

European Financial Law in Times of Crisis of the European Union

ISBN

978-615-6020-41-3

ISSN

—

e-ISSN

—

Počet stran výsledku

11

Strana od-do

227-237

Název nakladatele

Ludovika University Press Non-Profit

Místo vydání

Budapešť

Místo konání akce

Praha

Datum konání akce

20. 9. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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