The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of...

This article presents the approach to the tax reform in the Czech Republic and uses the normative and the teleology theory view. The impulse of this text we can find in lame solution of the public finance reform, in which the elements of the basic methodology thinking are often missing there....