Problems arising during creating of positive tax law in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F13%3A10192857" target="_blank" >RIV/00216208:11220/13:10192857 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Problems arising during creating of positive tax law in the Czech Republic
Original language description
By the creation and application of a positive tax law certain principles should be followed; these can be described as the principles of tax law. ncluded that the principles of tax law can be divided into (i) basic (general) principles, (ii) the principles characterizing individual taxes, (iii) the principles of tax administration and (iv) the principles of tax law legislation. I consider the failure to comply with the above mentioned principles as a major problem in creating a positive tax law in the Czech Republic.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Problems of application of tax law in Central and Eastern European countries
ISBN
978-5-7779-1628-0
Number of pages of the result
7
Pages from-to
297-303
Number of pages of the book
520
Publisher name
Izdatel'stvo Omskogo Gosudarstvennogo Agrarnogo Universiteta
Place of publication
Omsk
UT code for WoS chapter
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