Abstract
The paper react to three principal areas. They are: tax system, structure of financial (tax) bodies and administration of taxes and/ or tax rules.
The authors tried to draw the attention to the situation prevailing in the tax system, the development of the tax system and to the form of creating a new financial body – General Financial Authority, i.e. which existence resulted from both the intensively criticized „limpet“ (i.e. addendum, attachment) to the Income Taxes Act and the relevant proposal of a Deputy, where the question of consequences for the State budget was not considered. The new regulation has been positively adopted with respekt to the tax process implemented by the new tax rules which replaced the Act on Administration of Taxes and Fees of 1992.
The new tax rules were, first of all, duly discussed, adopted by the regulators in September 2009 aand created model legislative and vacancy period with effect from 1 January 2011.