Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10401945" target="_blank" >RIV/00216208:11220/19:10401945 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=t1iGv.QiTa" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=t1iGv.QiTa</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings
Original language description
The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court's rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts' rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers' rights that cover the period 2013-2017.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe
ISSN
2498-6275
e-ISSN
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Volume of the periodical
2019
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
15
Pages from-to
5-19
UT code for WoS article
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EID of the result in the Scopus database
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