Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86095508" target="_blank" >RIV/61989100:27510/15:86095508 - 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
Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland
Original language description
The aim of this article is an analysis of very important institute of tax law respectively of tax procedure - tax control from the perspective of prevention, detection and resolution of tax evasion. The author will deal with the existing legal regulationof tax control in the Czech Republic and Poland in order to make a comparison of the basic parameters and its place and role in the system of law. This institute is undoubtedly within the tax law the core capability of the state to detect whether the mandatory entities pay mandatory payments in accordance with the national law.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
<a href="/en/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Research team for modelling of economic and financial processes at VSB-TU Ostrava</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Daňové právo vs. daňové podvody a daňové úniky: nekonferenčný zborník vedeckých prác = Tax law vs tax frauds and tax evasion. II. diel
ISBN
978-80-8152-304-5
ISSN
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e-ISSN
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Number of pages
15
Pages from-to
105-114
Publisher name
Univerzita Pavla Jozefa Šafárika v Košiciach
Place of publication
Košice
Event location
Štrbské Pleso
Event date
Sep 14, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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