Publication at Faculty of Law |
2013
Abstract
By the creation and application of a positive tax law certain principles should be followed; these can be described as the principles of tax law. ncluded that the principles of tax law can be divided into (i) basic (general) principles, (ii) the principles characterizing individual taxes, (iii) the principles of tax administration and (iv) the principles of tax law legislation. I consider the failure to comply with the above mentioned principles as a major problem in creating a positive tax law in the Czech Republic.