JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science School of Law

1. Possible changes of legal regulation of budgetary determination of taxes, charges and other similar financial considerations in the Czech Republic JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science School of Law Charles University in Prague Czech Republic

2. Content • Taxes, charges and other similar financial considerations • Essential elements of taxes, charges and other similar financial considerations • Theoretical point of view on legal regulation of budgetary determination • Current legal regulation of budgetary determination of taxes • Ideal legal regulation of budgetary determination of taxes • Current legal regulation of budgetary determination of charges and other similar financial considerations • Ideal legal regulation of budgetary determination of charges and other similar financial considerations 2

3. I. Taxes, charges and other similar financial considerations 3

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5. II. Essential elements of taxes, charges and other similar financial considerations • subject • object • base • rate • calculation • period • budgetary determination • determination of public budget that receives the revenue of tax, charge or other similar financial consideration 5

6. III. Theoretical point of view on legal regulation of budgetary determination Budgetary determination is regulated: • with other essential elements of each tax, charge or other similar financial consideration (model A) • in one legal regulation governing determination of all taxes, charges orother similar financial consideration (model B) • with other essential elements (taxes, charges and other similar financial consideration which are revenues of one public budget) and in one special legal regulation (shared taxes, charges or other similar financial consideration) (model C)

7. IV. Current legal regulation of budgetary determination of taxes • general legal regulation • Act on Budgetary Rules • taxes are revenue of state budget • special legal regulation • Act on Budgetary Determination of Taxes • taxes are revenue of other public budgets then state budget • real estate tax, road tax • certain part of revenue of tax is revenue of other public budgets then state budget • income taxes, value added tax, mineral oil tax 7

8. V. Ideallegal regulation of budgetary determination of taxes 8

9. VI. Current legal regulation of budgetary determination of charges and other similar financial considerations • court charges • Act on Budgetary Rules = revenue of state budget • administrative charges • general rule = Act on Budgetary Rules = revenue of state budget • special rules • Act on the Budgetary Rules of Local Budgets = revenue of local budgets • Act on the Czech National Bank = revenue of the Czech National Bank • local charges • Act on Budgetary Rules of Local Budgets = revenue of municipal budgets • other charges and other similar financial considerations • budgetary determination is regulated with other essential elements 9

10. VII. Ideal legal regulation of budgetary determination of charges and other similar financial considerations 10

11. Thank you for your attention. JUDr. Radim Boháč, Ph.D. Department of Financial Law and Financial Science School of Law Charles University in Prague Czech Republic 11