Abstract
The subject of this paper is to point out certain causes of tax law instability in the Czech Republic and its related effects. The authors first deal with the concept of taxes in terms of financial law theory and present a brief description of the tax system of the Czech Re-public accompanied by an explanation of what can be regarded as taxes in a narrower and broader sense.
This is followed by a discussion of the current economic situation and the main problems that, in times of economic prosperity, are making troubles to the business environment. These problems include in particular the complexity and instability of the tax law framework.
After evaluating the current situation, a description of the existing solutions and suggestions de lege ferenda is presented. The suggestions include specific measures in the tax-legislative strategy and an adjustment of the tax system.