TORUŃSKI ROCZNIK PODATKOWY

ISSN 2080-9573

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Wojciech Morawski

Radim Boháč, Daňové příjmy veřejných rozpočtů v České republice

 

Summary



The author focuses on the issue of Czech law, based on a study which title in Polish is "Tax revenue of the budget in the Czech Republic". The author analyzes the chapters of the work, which is divided into 11 chapters, i.e. the general part of the work, which consists of the classification of budget revenues, the basis of tax law, constructional elements of taxes and the special part that concerns the Czech public taxation. In the author's opinion, the publication presents a confusing issue however the s the presentation very well ordered and can be useful as a complete material for comparative research.

Deklaracja o wersji pierwotnej:

Redakcja „Toruńskiego Rocznika Podatkowego” informuje,  że wersją pierwotną (referencyjną) czasopisma jest wydanie elektroniczne (ISSN 2080-9573).