. . "[8819269D52D5]" . "Gnoseologick\u00E9 p\u0159\u00EDstupy k da\u0148ov\u00E9 reform\u011B v \u010CR" . "Gnoseology Approach to the Tax Reform in the Czech Republic"@en . "RIV/61989100:27510/08:00018574" . . . "C\u00EDlem \u010Dl\u00E1nku bude analyzovat principi\u00E1ln\u00ED p\u0159\u00EDstupy k dan\u00EDm a da\u0148ov\u00E9 reform\u011B z pohledu filozofie pr\u00E1vn\u00ED a ekonomick\u00E9 v\u011Bdy, zejm\u00E9na normativn\u00ED teorie pr\u00E1vn\u00ED a teleologick\u00E9 koncepce n\u00E1rodohospod\u00E1\u0159sk\u00E9. Z\u0159\u00EDk\u00E1me se tak hodnocen\u00ED relevance, pop\u0159. re\u00E1lnosti konkr\u00E9tn\u00EDch krok\u016F reformy ve\u0159ejn\u00FDch financ\u00ED, resp. hodnocen\u00ED samotn\u00FDch zm\u011Bn, kter\u00E9 jsou v sou\u010Dasnosti diskutov\u00E1ny ve v\u0161ech mo\u017En\u00FDch podob\u00E1ch. Podn\u011Bt k naps\u00E1n\u00ED tohoto textu vze\u0161el z impuls\u016F, kter\u00E9 jsou d\u00E1ny neuspokojiv\u00FDmi \u0159e\u0161en\u00EDmi v oblasti reformy ve\u0159ejn\u00FDch financ\u00ED a zm\u011Bn da\u0148ov\u00FDch, a to zejm\u00E9na p\u0159i vyu\u017E\u00EDv\u00E1n\u00ED v\u011Bdeck\u00E9 metodologie. V r\u00E1mci diskuz\u00ED o p\u0159ipravovan\u00E9 reform\u011B se prol\u00EDnaj\u00ED n\u00E1zory pr\u00E1vn\u00EDk\u016F, ekonom\u016F a politik\u016F, kter\u00E9 jsou v\u0161ak \u010Dasto v ostr\u00E9m protikladu. Tyto n\u011Bkdy a\u017E zjevn\u00E9 antipatie jsou zp\u016Fsobeny nejen rozd\u00EDln\u00FDm sv\u011Bton\u00E1zorem, resp. levicov\u00FDm \u010Di pravicov\u00FDm my\u0161len\u00EDm, co\u017E m\u016F\u017Ee b\u00FDt pochopiteln\u00E9, ale obvykl\u00E9 je, \u017Ee doch\u00E1z\u00ED k apriorn\u00EDmu odm\u00EDt\u00E1n\u00ED n\u011Bkter\u00FDch hypot\u00E9z a \u0159e\u0161en\u00ED pouze z d\u016Fvodu vz\u00E1jemn\u00E9ho nepochopen\u00ED z\u00E1stupc\u016F jednotliv\u00FDch v\u011Bdn\u00EDch discipl\u00EDn. Odstr" . . . . "LVI" . . . "Gnoseology Approach to the Tax Reform in the Czech Republic"@en . "C\u00EDlem \u010Dl\u00E1nku bude analyzovat principi\u00E1ln\u00ED p\u0159\u00EDstupy k dan\u00EDm a da\u0148ov\u00E9 reform\u011B z pohledu filozofie pr\u00E1vn\u00ED a ekonomick\u00E9 v\u011Bdy, zejm\u00E9na normativn\u00ED teorie pr\u00E1vn\u00ED a teleologick\u00E9 koncepce n\u00E1rodohospod\u00E1\u0159sk\u00E9. Z\u0159\u00EDk\u00E1me se tak hodnocen\u00ED relevance, pop\u0159. re\u00E1lnosti konkr\u00E9tn\u00EDch krok\u016F reformy ve\u0159ejn\u00FDch financ\u00ED, resp. hodnocen\u00ED samotn\u00FDch zm\u011Bn, kter\u00E9 jsou v sou\u010Dasnosti diskutov\u00E1ny ve v\u0161ech mo\u017En\u00FDch podob\u00E1ch. Podn\u011Bt k naps\u00E1n\u00ED tohoto textu vze\u0161el z impuls\u016F, kter\u00E9 jsou d\u00E1ny neuspokojiv\u00FDmi \u0159e\u0161en\u00EDmi v oblasti reformy ve\u0159ejn\u00FDch financ\u00ED a zm\u011Bn da\u0148ov\u00FDch, a to zejm\u00E9na p\u0159i vyu\u017E\u00EDv\u00E1n\u00ED v\u011Bdeck\u00E9 metodologie. V r\u00E1mci diskuz\u00ED o p\u0159ipravovan\u00E9 reform\u011B se prol\u00EDnaj\u00ED n\u00E1zory pr\u00E1vn\u00EDk\u016F, ekonom\u016F a politik\u016F, kter\u00E9 jsou v\u0161ak \u010Dasto v ostr\u00E9m protikladu. Tyto n\u011Bkdy a\u017E zjevn\u00E9 antipatie jsou zp\u016Fsobeny nejen rozd\u00EDln\u00FDm sv\u011Bton\u00E1zorem, resp. levicov\u00FDm \u010Di pravicov\u00FDm my\u0161len\u00EDm, co\u017E m\u016F\u017Ee b\u00FDt pochopiteln\u00E9, ale obvykl\u00E9 je, \u017Ee doch\u00E1z\u00ED k apriorn\u00EDmu odm\u00EDt\u00E1n\u00ED n\u011Bkter\u00FDch hypot\u00E9z a \u0159e\u0161en\u00ED pouze z d\u016Fvodu vz\u00E1jemn\u00E9ho nepochopen\u00ED z\u00E1stupc\u016F jednotliv\u00FDch v\u011Bdn\u00EDch discipl\u00EDn. Odstr"@cs . "27510" . "P(GA402/08/0763)" . . "000258942900005" . "0032-3233" . "14"^^ . . "tax reform; tax burden; public finance; normative theory; teleology approach; Law and Economics"@en . . "Gnoseologick\u00E9 p\u0159\u00EDstupy k da\u0148ov\u00E9 reform\u011B v \u010CR"@cs . "Gnoseologick\u00E9 p\u0159\u00EDstupy k da\u0148ov\u00E9 reform\u011B v \u010CR" . . "1"^^ . . "CZ - \u010Cesk\u00E1 republika" . "1"^^ . "Politick\u00E1 ekonomie" . "Gnoseologick\u00E9 p\u0159\u00EDstupy k da\u0148ov\u00E9 reform\u011B v \u010CR"@cs . "369521" . "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 Engli\u0161 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."@en . . "Kotl\u00E1n, Igor" . . . "4" . . "RIV/61989100:27510/08:00018574!RIV10-GA0-27510___" .