English Abstract: Combating tax evasion brings higher use of extralegal arguments (morality, economy). However, there …

This paper analyzes the tax penalty on volatile personal income under progressive tax rates. The phenomenon may have an … estimate the expected effective rate due from tax-payers at different income levels and volatilities under the current Czech … tax code. A severe impact on below-average earners due to the mandatory minimum tax-base regulation has been demonstrated …

English Abstract: In discussions about tax law the procedural issues tend to be unjustifiably neglected. This applies … also take into account that Czech law (Tax Code) imposes a clear burden of proof also for the tax office (prove the facts … taxpayer); thus also against the Tax Office is to apply the rule on losing such parties who can not bear the burden of proof …

English Abstract: The requirement of proportionality is a legal principle expanded into a significant part of the world …, especially after World War II. From the European perspective was crucial its recognition of the Court of Justice of the European … Union and the European Court of Human Rights. This principle is also reflected in the area of tax law, as evidenced by the …