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Gnoseology approach to the tax reform in the Czech Republic

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  • Igor Kotlán

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.

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Bibliographic Info

Article provided by University of Economics, Prague in its journal Politická ekonomie.

Volume (Year): 2008 (2008)
Issue (Month): 4 ()
Pages: 505-519

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Handle: RePEc:prg:jnlpol:v:2008:y:2008:i:4:id:650:p:505-519

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Related research

Keywords: tax burden; law and economics; public finance; tax reform; normative theory; teleology approach;

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