Teoretické otázky finančního práva se zaměřením na právo daňové

In her article the author writes about selected theoretical issues in the branch of tax law. She covers developments in relation to the issues in the Czech Republic from 1920 until today. Since Act No. 212/1992 Coll., to regulate the tax system, became effective on 1 January 1993, there have been enormous changes in the field. The author attempts to describe the consequences of these changes arising from tax practice since the tax system became effective. Last but not least, the author writes about tax legislation in relation to foreign countries.