Abstract
As public law regulations, tax laws have become submitted several times a year to the legislative bodies, i.e. the Chamber of Deputies of the Parliament of the Czech Republic and the Senate of the Parliament of the Czech Republic while it is interesting that the frequency of proposed changes is not criticized either by legislators, experts or the general public. The Chamber of Deputies of the Parliament of the Czech Republic is currently discussing the "government tax package", i.e. the practice of recent time when the Ministry of Finance does not submit proposals for amendments to individual tax laws separately, but mostly as one proposal containing amendments to several tax laws.
Paradoxically, the proposed tax increase, discussed in more detail in the paper, is already foreseen as a certain tax revenue in the framework of the state budget for the next calendar year.