Abstract
The chosen topic is topical, namely from the point of view that it is an issue that regularly occurs both in the case law of the Supreme Administrative Court and, above all, of the Constitutional Court. In the practical application of taxation, this issue then raises controversial issues that relate not only to the relationship between the tax administrator and the taxpayer, but in some cases also to individual tax laws to the constitutional order.
The basic tax postulates, formulated in past by Adam Smith, thus remain relevant even today and are also reflected in recent case law.