Publication details
Propedeutika finančního práva III – Daňové právo
| Title in English | Propaedeutics of Financial Law III - The Tax law |
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| Year of publication | 2021 |
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| Description | The textbook Propaedeutics of Financial Law III - Tax Law is part of the series of textbooks Propedeutics of Financial Law. It is intended for students of both undergraduate and graduate programs not only at the Faculty of Law, Masaryk University. Students of other disciplines, such as future economists or entrepreneurs, will also find the necessary information for their education and personal development. The textbook is based on Michal Radvan's publication Taxes and Tax Administration, which was published in 2014 by Masaryk University. However, the text has been significantly revised in many parts to make the textbook responsive to legislative developments in the field. This applies in particular to the sections on personal income tax, excise duties and tax administration. Theoretical and legal considerations on the subject of tax law, the method of its regulation, and the system of tax law have been added. The passages on tax law theory have been revised, which has also led to a different structure of the content of the textbook (e.g. a separate chapter on additional taxes as supplements to income taxes). The textbook reflects the legal situation in force on 1 July 2021, but deliberately omits the transitional regulation relating to the Covid-19 pandemic. Especially as regards tax rates and other figures (correction elements, etc.), the textbook will certainly need to be compared with the effective legal regulation, as legislative developments in tax law are very rapid. |