Types of Individual Tax Acts in Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00072602" target="_blank" >RIV/00216224:14220/13:00072602 - 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
Types of Individual Tax Acts in Czech Republic
Original language description
Determination and collection of taxes is one of the top priorities of state, because this is the way how to fulfill the revenue side of the state budget and state, respectively. Executive may then implement its policies through the expenditure side. In the Czech Republic the tax administration, thus by the words of law "approach, which aims to identify and correct determination of taxes and security of their payment" is in charge of public authorities ? tax administration bodies. The tax administrationbodies shall mean the administrative authority or other government authority which is entrusted to the scope of the tax administration. Typically, these bodies of territorial financial institutions (financial authorities, Financial Directorate, General Directorate of Finance, Specialized Tax Office), but may also include customs, courts, other government authorities or even local authorities.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Book/collection name
Problems of application of tax law in Central and Eastern European Countries
ISBN
9785777916280
Number of pages of the result
7
Pages from-to
242-248
Number of pages of the book
520
Publisher name
Omsk F. M. Dostoevsky State University
Place of publication
Omsk
UT code for WoS chapter
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