The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of Tributary Code for Latin America, but not for the scientific doctrine. / El concepto de tributo no es una cuestión pacífica, como demuestra un análisis de las constituciones y la normativa tributaria de España y los países de América Latina. Tampoco lo es el concepto de cotizaciones sociales, consideradas como una categoría tributaria (las contribuciones especiales) por el Modelo de Código Tributario para América Latina, pero no por la doctrina científica.

The thesis is based on the financing of educational system in the Czech Republic and Denmark, and it focuses on the resources which are associated with this branch. It deals with all levels of the educational system and presents different ways of its financing from public funds. The main attention is given to the comparison of funding systems' structures with emphasis on the differences between the two countries. Following part studies the development of partial and total public expenditures on education, including its relation to the key macroeconomic indicators. In the last part of the thesis I come up with my own ideas of adopting certain elements from Denmark to Czech model of financing education.