Deficiencies of Vague Czech Constitutional Regulation of Taxes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F20%3A10420966" target="_blank" >RIV/00216208:11220/20:10420966 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Deficiencies of Vague Czech Constitutional Regulation of Taxes

Popis výsledku v původním jazyce

This paper outlines issues related to the vague and austere constitutional regulation of taxes in the Czech Republic. The reasoning of conclusions draws on a range of the case law of the Constitutional Court and relevant opinions of professionals on taxation. It concludes that the reservation of law contained in the article 11 par. 5 of the Charter is without doubt applicable in substantive regulation of taxation. Concerning the tax procedural law, the Constitutional Court avoids applying it in the procedural law without any clarification and such an application is disputable. Finally, this paper identifies definitions of tax and levy to conclude, what regulation belongs to the scope of the article 11 par. 5 of the Charter. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used.

Název v anglickém jazyce

Deficiencies of Vague Czech Constitutional Regulation of Taxes

Popis výsledku anglicky

This paper outlines issues related to the vague and austere constitutional regulation of taxes in the Czech Republic. The reasoning of conclusions draws on a range of the case law of the Constitutional Court and relevant opinions of professionals on taxation. It concludes that the reservation of law contained in the article 11 par. 5 of the Charter is without doubt applicable in substantive regulation of taxation. Concerning the tax procedural law, the Constitutional Court avoids applying it in the procedural law without any clarification and such an application is disputable. Finally, this paper identifies definitions of tax and levy to conclude, what regulation belongs to the scope of the article 11 par. 5 of the Charter. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used.

Druh

C - Kapitola v odborné knize

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název knihy nebo sborníku

Finanse Publiczne a Konstytucja

ISBN

978-83-8175-052-3

Počet stran výsledku

11

Strana od-do

119-129

Počet stran knihy

450

Název nakladatele

Poltext

Místo vydání

Warszawa

Kód UT WoS kapitoly

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