poplatník
Poplatník is a term used in Czech law to designate a person or entity that is obligated to pay a public levy, whether it is a tax, a fee, or another charge established by law. The term is neutral and generic; it is used across various contexts to identify the payer rather than the beneficiary of the service.
In practice, a poplatník can be an individual, a company, or another legal entity, and may include
The concept serves to determine who bears the financial obligation and to designate the responsible party