1. Possible changes of legal regulation of budgetary determination of taxes, charges and other similar financial considerations in the Czech Republic JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science School of Law Charles University in Prague Czech Republic

2. Content I. Taxes, charges and other similar financial considerations II. Essential elements of taxes, charges and other similar financial considerations III. Theoretical point of view on legal regulation of budgetary determination IV. Current legal regulation of budgetary determination of taxes V. Ideal legal regulation of budgetary determination of taxes VI. Current legal regulation of budgetary determination of charges and other similar financial considerations VII. Ideal legal regulation of budgetary determination of charges and other similar financial considerations 2

3. I. Taxes, charges and other similar financial considerations 3 TaxesCharges Other similar financial considerations customs duty, levy, payment, contribution etc.

4. 4 Taxes and financial considerations legal involuntary non-refundable non-specific non-equivalent non-sanction administrated by the state or by other public law entities revenue of public budgets charges specific equivalent

5. II. Essential elements of taxes, charges and other similar financial considerations 5 subject object base rate calculation period budgetary determination determination of public budget that receives the revenue of tax, charge or other similar financial consideration

6. III. Theoretical point of view on legal regulation of budgetary determination Budgetary determination is regulated: 1. with other essential elements of each tax, charge or other similar financial consideration (model A) 2. in one legal regulation governing determination of all taxes, charges or other similar financial consideration (model B) 3. with other essential elements ( taxes, charges and other similar financial consideration which are revenues of one public budget ) and in one special legal regulation ( shared taxes, charges or other similar financial consideration ) (model C)

7. IV. Current legal regulation of budgetary determination of taxes 7 general legal regulation Act on Budgetary Rules taxes are revenue of state budget special legal regulation Act on Budgetary Determination of Taxes taxes are revenue of other public budgets then state budget real estate tax, road tax certain part of revenue of tax is revenue of other public budgets then state budget income taxes, value added tax, mineral oil tax

8. V. Ideal legal regulation of budgetary determination of taxes 8 Model C general rule budgetary determination of taxes is regulated with other essential elements of each tax special rule budgetary determination of shared taxes is regulated in one special legal regulation (Act on Budgetary Determination of Shared Taxes)

9. VI. Current legal regulation of budgetary determination of charges and other similar financial considerations 9 court charges Act on Budgetary Rules = revenue of state budget administrative charges general rule = Act on Budgetary Rules = revenue of state budget special rules Act on the Budgetary Rules of Local Budgets = revenue of local budgets Act on the Czech National Bank = revenue of the Czech National Bank local charges Act on Budgetary Rules of Local Budgets = revenue of municipal budgets other charges and other similar financial considerations budgetary determination is regulated with other essential elements

10. VII. Ideal legal regulation of budgetary determination of charges and other similar financial considerations 10 Model A budgetary determination is regulated with other essential elements of each charge or other similar financial consideration

11. Thank you for your attention. JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science School of Law Charles University in Prague Czech Republic 11