Perception of taxes, charges and other similar financial considerations in light of their constitutional aspects
2015
Abstract
Taxes, charges and other similar financial considerations are primarily something completely different than a restriction of ownership rights. They are a contribution to public affairs as well.
It is the primary and mail purpose and goal of taxes, charges and other similar financial considerations. Restriction of ownership rights is their secondary effect.
The proportionality and finding of the equilibrium between taxes, charges and other similar financial considerations and their consequences shall be the key rule. It is necessary to take into account the ""effect of taxation of dumbs"" and the policy of auto-application of the tax law.