Abstract
The aim of this chapter was to conclude whether minimum total revenue can be considered as a structural element of taxes. I came to the conclusion that it belongs among the other (correcting) elements (in the broad sense) of taxes.
As regards the legislation of minimum total revenue as a structural element of a commercials broadcasting charge, it can be concluded that the legislation is totally insufficient, unclear and in practice it will be very difficult to follow it and we also may have doubts about the constitutionality of this structural element. In general, as regards minimum total revenue as a structural element of a commercials broadcasting charge, by generalizing of knowledge I have concluded that this element should not be used because of its very nature leading to the violation of the principle of legal certainty and legitimate expectations, due to its construction it cannot be excluded strangling effect on certain taxpayers and tax with such structural element can be administrated only in the case of a small number of taxpayers.