Abstract
Czech financial law and financial science have been constantly developing for quite a long time, and, in particular, nowadays this development is dynamic. Financial and legal standards in the changed social environment are one of the most important tools for exercising influence on economic processes and are one of the tools for implementation of the State’s financial policy.
The task is the purposeful influencing of economic processes by creation, distribution and use of monetary mass. The current development in the field of financial law and, in particular, our subsequent joining the European Union meant coordination and harmonization of our law with that of the European Community countries.
The most dramatic changes have taken place in tax law