Comparison of Tax Control in the Czech Republic and Poland ? basic prerequisites for initiating and exercising the Tax Control
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F11%3A00054191" target="_blank" >RIV/00216224:14220/11:00054191 - 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
Comparison of Tax Control in the Czech Republic and Poland ? basic prerequisites for initiating and exercising the Tax Control
Original language description
The paper tried to highlight the importance of the Tax Control in the system of the Tax procedure, especially in times of financial crisis when the tax subjects are finding the new ways how to avoid the tax payment to relieve the excessive tax duty. Theprocess of Tax Control helps the Tax Administrator to make the tax collection more effective where the institute of potential Tax Control forces the tax subjects to confess and to pay the right amount of the tax duty.
Czech name
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Czech description
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Classification
Type
O - Miscellaneous
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů