The Act of Stabilisation of Public Budgets – Novel or Revision of the Tax Rules of Law Cover Image

ZÁKON O STABILIZACI VEŘEJNÝCH ROZPOČTŮ – NOVELA NEBO REFORMA DAŇOVĚ-PRÁVNÍCH NOREM?
The Act of Stabilisation of Public Budgets – Novel or Revision of the Tax Rules of Law

Author(s): Zdenka Papoušková
Subject(s): Law, Constitution, Jurisprudence
Published by: Právnická fakulta Univerzity Palackého v Olomouci
Keywords: Novela; daňová reforma; zákon o stabilizaci veřejných rozpočtů; daň

Summary/Abstract: The article deals with novel issues of law and reform, more precisely with direct tax reforms on background of the Act on the stabilization of public budgets, which is currently called the reform of public finances or even a tax reform "2007" or "2008". The author, on the basis of theoretical knowledge, aims to support her view that it is not the tax reform, but a very large, confusing and impractical amendment of many legal segments and legislations - in her view, in particular the tax law.

  • Issue Year: 2/2008
  • Issue No: SUPPL.
  • Page Range: 181-186
  • Page Count: 6
  • Language: Czech