Recent Changes in the Tax Administration proceedings in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F11%3A00054175" target="_blank" >RIV/00216224:14220/11:00054175 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Recent Changes in the Tax Administration proceedings in the Czech Republic
Original language description
The main purpose of the paper is to highlight the main changes in Tax Administration in the Czech Republic. Effective from 1st January 2011, the Act No. 280/2009 Coll., Tax Code, has replaced the Act on Tax and Fee Administration and this has induced theTax proceedings revolution. The article should conclude the most important changes and the key aspects of the new regulation, especially attached to the progressing electronisation of Public Administration. The author would like to mainly focus on the new regulation of the delivering and also on the sharing and providing information in Tax proceedings where it was really important to establish clear rules for Tax files administration and Tax inspection as well.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Conference Proceedings of The International Academy of Business and Public Administration Disciplines
ISSN
1547-4836
e-ISSN
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Volume of the periodical
8
Issue of the periodical within the volume
3
Country of publishing house
US - UNITED STATES
Number of pages
6
Pages from-to
864-869
UT code for WoS article
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EID of the result in the Scopus database
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