Abstract

The subject article is analysis fiscalism in penal revenue law of perspective protection State Treasury. Perform divide criminal taxes at criminal depend at repeal from taxation and at criminal economic depend at incompatible of law instrumental exploit mechanizmes or structures taxes. Discuss structure law in which explicitly express fiscalism. Indicate too phenomenon excessive fiscalism on canvas art. 156 § 3 KKS. Cite too definition deplete public receivable which in opinion author is directtly relate with fiscalism in penal revenue law. The goal article is including attempt acord answear to the question, is in case pay by offender half public receivable exist possibility use in institution degression punish.