Tax audit and tax sanctions
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00131708" target="_blank" >RIV/00216224:14220/23:00131708 - isvavai.cz</a>
Result on the web
<a href="http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index" target="_blank" >http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax audit and tax sanctions
Original language description
The text is devoted to the relationship between sanctions and control procedures in tax administration in Czech tax law. After defining the individual types of sanctions, the system of sanctions arising in connection with controls carried out by tax administrators is analyzed from the perspective of profitability for public budgets and related impacts. An integral part of the text is a future outlook and an indication of possible directions of development in the area of sanctions that could mean an increase in the revenues of public budgets.
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
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Dyskurs Prawniczy i Administracyjny
ISSN
2657-926X
e-ISSN
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Volume of the periodical
2022
Issue of the periodical within the volume
3
Country of publishing house
PL - POLAND
Number of pages
11
Pages from-to
51-61
UT code for WoS article
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EID of the result in the Scopus database
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