Abstract
This paper outlines issues related to the vague and austere constitutional regulation of taxes in the Czech Republic. The reasoning of conclusions draws on a range of the case law of the Constitutional Court and relevant opinions of professionals on taxation.
It concludes that the reservation of law contained in the article 11 par. 5 of the Charter is without doubt applicable in substantive regulation of taxation. Concerning the tax procedural law, the Constitutional Court avoids applying it in the procedural law without any clarification and such an application is disputable.
Finally, this paper identifies definitions of tax and levy to conclude, what regulation belongs to the scope of the article 11 par. 5 of the Charter. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used.