Možné definice pojmů daň, poplatek a clo z hlediska výuky předmětu finanční právo

This contribution abstractedly concerns the basic allowances especially of the state budget, which are the components of the teaching of the subject the financial law. The author presents created definitions and per analysis explains their principle. In the text there are corresponding and differential attributes of tax, fee and custom. At conclusion of the contribution the author offers own definitions, which are corresponding the analysis.