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Gnoseologické přístupy k daňové reformě v ČR
[Gnoseology approach to the tax reform in the Czech Republic]

Author

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  • Igor Kotlán

Abstract

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. This paper uses the texts and the ideas of great lawyers and economists Engliš and Weyr. The first of them derives benefit from the teleology theory, which is based on the relation between the effect and the instrument. The second one plays on normative approach to the noesis. This is based on research of the causality world and the normative world, so we can discuss about the world dualism. The tax law can use both of these opinions approaches.

Suggested Citation

  • Igor Kotlán, 2008. "Gnoseologické přístupy k daňové reformě v ČR [Gnoseology approach to the tax reform in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2008(4), pages 505-519.
    • Handle: RePEc:prg:jnlpol:v:2008:y:2008:i:4:id:650:p:505-519
    DOI: 10.18267/j.polek.650
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    References listed on IDEAS

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    1. Robert Holman, 2004. "Ekonomická analýza práva [Economic analysis of law]," Politická ekonomie, Prague University of Economics and Business, vol. 2004(4), pages 519-531.
    2. Folster, Stefan & Henrekson, Magnus, 2001. "Growth effects of government expenditure and taxation in rich countries," European Economic Review, Elsevier, vol. 45(8), pages 1501-1520, August.
    3. Vito Tanzi & Howell H. Zee, 1997. "Fiscal Policy and Long-Run Growth," IMF Staff Papers, Palgrave Macmillan, vol. 44(2), pages 179-209, June.
    4. Irene Perrote, 2006. "An Optimal Linear Income Tax with a Subsidy on Housing," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 56(09-10), pages 435-446, September.
    5. R. H. Coase, 2013. "The Problem of Social Cost," Journal of Law and Economics, University of Chicago Press, vol. 56(4), pages 837-877.
    6. Luigi, Bernardi, 2002. "Tax systems and tax reforms in Europe: Italy," MPRA Paper 18045, University Library of Munich, Germany.
    7. Bernardi, Luigi & Fraschini, Angela, 2005. "Tax system and tax reforms in India," POLIS Working Papers 45, Institute of Public Policy and Public Choice - POLIS.
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    More about this item

    Keywords

    tax burden; law and economics; public finance; tax reform; normative theory; teleology approach;
    All these keywords.

    JEL classification:

    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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