Teorie zdanění z pohledu představitelů rakouské školy a jejich následovníků

In the developed countries there is a constant increase in the role of the state in the economy, which causes interventions into the free market. One of the biggest state interventions is taxation. The purpose of this work is to present the theory of taxation of the Austrian school and outline its possible use in practice. The work begins with a brief history of the school, its methodology and political inclination. Afterwards it's followed by analysed views on the theory of taxion from different members of the Austrian school including the current situation. The next part of this work is dedicated to the comparison of the current view on public finance with the theory of the Austrian school. In particular it's focused on the opinion differences concerning the rightfulness of the existence of public good and a different approach to the principle of justice. For a better understanding of the current role of the state in the economy, the work includes a brief overview of the state of public finance in the Czech republic focused on the development of the public debt, the governmental expenditures and the tax structure. The last part of the work is dedicated to the examination of the possibility of applaying different concepts of taxation suggested by members of the Austrian school in the conditions of a real world. The work ends with recommendations for the current tax policy.