Gnoseology approach to the tax reform in the Czech Republic
AbstractThis 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.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Politická ekonomie.
Volume (Year): 2008 (2008)
Issue (Month): 4 ()
Postal: Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
Find related papers by JEL classification:
- B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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