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Principle of the legality of taxation
Šmejkal, Viktor ; Bakeš, Milan (advisor)
The tax might be identifiable with a tax-law relationship or make it subject to such a relationship, i.e. it could be definable as a public obligation of a participant in the legal relationship, or might be able to both approaches. The starting point is the economic definition of taxe and precisely the functional definition used in economic theory and financial science, neatly summarized commonly available knowledge about the principles of tax, operand the analysis of the economic construction of the tax in terms of legal doctrine, by the structural elements of the tax, since the legal definition of tax lies on them. Contrary to what is commonly recognized, tax procedural rules in Czech Republic contain a general legal definition of tax. Refuted can be the view that this definition is merely a legislative abbreviation. After a relatively long exploration of the concept tax, forced by an insufficiency of theoretical knowledge on this subject, tax jurisdiction of the state is examined as the ability to impose taxes and at a same time the general requirement of legality on all levels of exercising that power of every sovereign state. KEY WORDS Tax - Legality - Tax principles - State - Tax sovereignty - Protection of property
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Real extate tax in England
Horáková, Daniela ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Firstly, my bachelors' paper deals with the importance of tax revenue for local budgets in the Czech Republic and in England. It composes and contrasts in tax laws in both countries. In the Czech Republic all land and building are under only one law, while in England everything is under two laws. All depends on the purpose of usage of the land. If the building and adjacent land is used for living, it must be regulate by the Council tax, if it's used for business purposes, it must be regulate by Business Rates. Consequently my paper investigates, how English land laws relate to the real estate, from the perspective of fulfillment of taxes' principles. It also discusses the possibility of these legal regulations being implemented in the Czech Republic
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