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Gnoseologické přístupy k daňové reformě v ČR
[Gnoseology approach to the tax reform in the Czech Republic]


  • Igor Kotlán


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.

Suggested Citation

  • Igor Kotlán, 2008. "Gnoseologické přístupy k daňové reformě v ČR
    [Gnoseology approach to the tax reform in the Czech Republic]
    ," Politická ekonomie, University of Economics, Prague, vol. 2008(4), pages 505-519.
  • Handle: RePEc:prg:jnlpol:v:2008:y:2008:i:4:id:650:p:505-519

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    More about this item


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

    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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