Practical Issues in Tax Proceedings in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00120387" target="_blank" >RIV/00216224:14220/18:00120387 - isvavai.cz</a>
Result on the web
<a href="https://folyoirat.ludovika.hu/index.php/pgaf/article/view/1166" target="_blank" >https://folyoirat.ludovika.hu/index.php/pgaf/article/view/1166</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.53116/pgaflr.2018.1.10" target="_blank" >10.53116/pgaflr.2018.1.10</a>
Alternative languages
Result language
angličtina
Original language name
Practical Issues in Tax Proceedings in the Czech Republic
Original language description
This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, authors will examine in terms of legality and real necessity, and then there may be proposed other legislation ways.
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
Others
Publication year
2018
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
ISSN
2498-6275
e-ISSN
2786-0736
Volume of the periodical
3
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
6
Pages from-to
109-114
UT code for WoS article
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EID of the result in the Scopus database
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