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Abstrakt

The aim of the article is to analyze the definite character of legal tax regulations. It is a normative order which is realized by the clarity, precision of legislation and legislative correctness. Due to the specificity of tax law this principle to perform a special role in its creation. However, many of the tax laws are incomprehensible, imprecise and complex. Consequently, the taxpayer in ignorantia iuris nocet is exposed to additional charges or sanctions. Therefore, under the provisions of tax law there are adequate mechanisms to protect and guarantee the safety of the taxpayer.