Vacatio legis of the tax law. Delegates de lege ferenda inthe context of the ministerial project

<ns3:p>The article concerns the vacatio legis of tax regulations in the context of the ministerial draft amendment tothe tax ordinance. The author argues that there are generally three levels of the vacatio legis problem. The firstlevel is the issue of adjustment, mainly by taxpayers and payers, to unfavourable changes in tax law. The authorpresents a different perspective on this level than the Minister of Finance. The second level is the issue ofimplementing constitutional values in the context of Article 84 of the Constitution, i.e. referring to all publicburdens and benefits, including taxes. The third level is the issue of the feasibility of the tax structure, whichcurrently requires IT support on the part of taxpayers, payers and on the part of the fiscal services and taxauthorities.</ns3:p>