1. LEGAL REGULATION OF TAXES IN THE PERIOD OF THE FIRST CZECHOSLOVAK REPUBLIC AND AT PRESENT
21th September 2018
doc. JUDr. Radim Boháč, Ph.D.
Mgr. Lukáš Hrdlička

2. Introduction taxes and tax law
topic of many experts, politicians and other persons
Faces current tax legislation similar problems as tax legislation at the time of the First Czechoslovak Republic?
five topics

3. First Czechoslovak Republic
1. Constitutional basis
First Czechoslovak Republic
Czech Republic
taxes and public levies could be imposed only on the basis of the law
taxes and charges may only be imposed on the basis of the law
problems
terminology (taxes, public levies, charges)
„on the basis of the law“
secondary legislation; tax filling forms
Funk 1934: the only interpretation that can be admitted as acceptable is that the law according to our constitution must lay down all substantial rules of material and formal nature

4. 2. The structure of tax system
First Czechoslovak Republic
Czech Republic
reception of Austro-Hungarian law
no unification (except direct taxes and customs)
absence of the general tax act
tax reform in 1993
general tax act
problems
large number of different taxes
non-marking of taxes and charges such as taxes and charges

5. 3. The protection of taxpayers
First Czechoslovak Republic
Czech Republic
impossibility of a taxpayer's defence against the inactivity of the office
the lack of means by which it is possible to obtain compensation for damage caused by the exercise of official authority
objective of tax administration
principles of tax administration
compensation for damage
protection against inactivity of the tax administrator (by tax administrator or by court)

6. 4. Formal aspects of tax legal regulation
First Czechoslovak Republic
Czech Republic
tax laws were criticized for a number of imperfections
tax laws are also criticized for lack of clarity and unsystematicity
solution
clear structure and a constant adjustment of the structural elements of the tax and its administration
general, not casuistic, legal rules

7. 5. The amendments of tax laws
First Czechoslovak Republic
Czech Republic
numerous and frequent tax laws amendments
their inadequate quality caused by the frequency of their adoption
frequency and speed of tax laws amendments
solution
problematic, taxes are one of the foremost political topics
to observe particular rules and principles when realizing amendments, namely general legal principles, principles of structure of particular taxes and legislative principles

8. Conclusion different periods, same problems what is better today?
constitutional basis
large number of different taxes
non-marking of taxes and charges such as taxes and charges
lack of clarity and unsystematicity of tax laws
frequency and speed of tax law changes
what is better today?
tax system today is clearer
the protection of the rights of tax entities

9. e-mail: bohac@prf.cuni.cz
web:
21th September 2018
doc. JUDr. Radim Boháč, Ph.D.
Mgr. Lukáš Hrdlička