 Gnoseologické přístupy k daňové reformě v ČRGnoseology approach to the tax reform in the Czech RepublicIgor Kotlan () Politická ekonomie, 2008, vol. 2008, issue 4, 505-519 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. Keywords: tax burden; law and economics; public finance; tax reform; normative theory; teleology approach (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlpol:v:2008:y:2008:i:4:id:650:p:505-519 Ordering information: This journal article can be ordered from DOI: 10.18267/j.polek.650 Access Statistics for this article Politická ekonomie is currently edited by Jiřina Bulisová More articles in Politická ekonomie from Prague University of Economics and Business Contact information at EDIRC. |
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