Abstract
The Constitutions of 1920 and 1948, unlike recently, do not mention the charges in addition to taxes when defining mandatory payments. "Veřejné dávky" (public levies) were understood to be a payment which was imposed on members and participants of such corporations on the basis of a public authority (state and public self-governing corporations) in order to cover the payment of public needs. However, the primary method by which the state has provided the necessary means to cover its expenses was the charges.
The core of these charges was equivalency of the mutual fulfilment. Secondly, the principle of requiring funds from the members of the state collective without immediate consideration was followed, i.e. the institute of taxation.
In addition to these terms, for example, the term contribution is used for mandatory payments. In a number of cases, the term contribution is linked to the expenditure side of budgets and so often coincides with the concept of subsidy.
On the expenditure side of the budget, the term "veřejné dávky" (public benefit) can be used for payments which, given their nature, are provided from the public budget. Differentiation of the use of the term "veřejné dávky" (public benefit eventually public levies) can lead to misunderstandings, which should be solved by the legal terminology.