The Real Estate Acquisition Tax and its predecessor, the Real Estate Transfer Tax, are no longer part of the Czech tax system. The aim of the article is to evaluate the theoretical classification of these taxes within the Czech tax system, in terms of the division of taxes into direct and indirect taxes. The author concludes that the Real Estate Acquisition Tax and the Real Estate Transfer Tax were indirect taxes.

Compensation Bonus-Revenue or Expenditure of Public Budgets? The aim of this article is to answer the question whether the compensatory bonus is revenue or expenditure of public budgets. To answer this question, the article analyzes the legal regulation of the compensation bonus and assesses whether this bonus is a tax in a broader sense. In this context, legislative proposals concerning the budgetary determination of the compensatory bonus are evaluated as rapid and unsystematic proposals. The article concludes that the compensatory bonus is not a tax in a broader sense and neither revenue nor expenditure of public budgets, but a reduction of public budget revenue.

The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current state of tax legislation in the Czech Republic. Obviously, we are faced with many problems of tax legislation of the period of the First Czechoslovak Republic even now. On the other hand, there is considerable improvement in certain areas.

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