Possible changes of legal regulation of budgetary determination of taxes, charges and other similar financial considerations in the Czech Republic
Abstract
The legislation of budgetary determination of taxes, charges and other similar financial considerations is a very important political issue. Based on this legislation the revenue from taxes, charges and other similar financial considerations is divided into particular public budgets.
The article deals with the budgetary determination of taxes, charges and other similar financial considerations as a structural element of tax, charge or other similar financial consideration in order to conclude whether the budgetary determination is a structural element of tax, charge or other similar financial consideration or not. The third part is devoted to legislation of budgetary determination of taxes, charges and other similar financial considerations in legal order of the Czech Republic.
After describing and evaluating the legislation, some possible changes of this legislation are suggested. Finally the last part deals with procedural aspects related to budgetary determination of taxes, charges and other similar financial considerations.
Also in this part there is a description and evaluation of legislation and then changes de lege ferenda are proposed as well.