Transparency of tax system of the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F05%3A00003856" target="_blank" >RIV/00216275:25410/05:00003856 - 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

Transparency of tax system of the Czech Republic

Original language description

There are at least two aspects of our tax system and the taxes as such that people mind here. First of them is the tax rate, defined by the sum of requirements of the State Budget, and the second is the method of tax collection, stipulated in the principles of the process execution regulations. Tax collection represents a significant interference with property rights, as well as personal liberties. That is why the piece of legislation stipulating such interference should be as precise and detailed as possible to prevent potential abuse. Where the tax system lacks transparency, there it is easy to abuse on both sides, both by the tax administrators and by the taxpayers themselves. The abuse by one of the parties may even make use of ignorance of the other, applying to both the administrator and the payer.

Czech name

neuveden

Czech description

neuveden

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2005

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Manažment

ISSN

1336-5878

e-ISSN

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Volume of the periodical

1

Issue of the periodical within the volume

2

Country of publishing house

SK - SLOVAKIA

Number of pages

4

Pages from-to

19-23

UT code for WoS article

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EID of the result in the Scopus database

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