Słowa kluczowe: Values, taxation, taxation fairness, equality in taxation, prohibition of discrimination, tax law, legal certainty, tax, securing order, VAT, MTIC fraud, fighting tax frauds, ultima ratio, Czech Republic, administrative justice, judicial review of decisions made by administrative authorities, Corporate Tax, Brexit, tax harmonisation, CC(C)TB., Elections, electoral fund, political party, national representation, sovereignty, Local taxes, codification of general tax law, cost, municipal tax authorities, Budget, Local Self-Government, Municipalities, Information Systems, Information Technologies, Financial Activities; The Budget Process; Participatory Budgeting; Public Control; E-Participatory Budgeting, Principle Of Transparency (Openness); Blockchain, Tax, levy, retail chain, state aid, legislation, tax law science, Constitutional Identity; Direct Taxation; Hierarchy; Sovereignty