Publication details
Vnímání daní, poplatků a jiných obdobných peněžitých plnění ve světle jejich ústavních aspektů
| Title in English | The perception of taxes, fees and other similar monetary payments in sense of their constitutional aspects |
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| Authors | |
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | Bulletin komory daňových poradců České republiky |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax; fee; in dubio pro libertate |
| Attached files | |
| Description | Taxes, fees and other similar monetary payments are first and foremost something completely different than the restriction of property rights; they should contribute to the managment of public affairs. It is the primary and principal meaning and purpose of taxes, fees and other similar monetary payments. Restrictions on property rights is only the secondary consequence. The key rule should be the proportionality and the effort to find a balance between sense and purpose of taxes, fees and other similar monetary payments, and their effects. When their benchmarking, first of all it is necessary to take into account the effect of taxation of stupid persons and the self-application principle of tax law. |