Tax Procedure Code in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F17%3A10384522" target="_blank" >RIV/00216208:11220/17:10384522 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.dialogcampus.hu/users/default/dialogcampus/uploads/webshop/mintaleiras/pga2017_1_online.pdf" target="_blank" >http://www.dialogcampus.hu/users/default/dialogcampus/uploads/webshop/mintaleiras/pga2017_1_online.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Procedure Code in the Czech Republic

Popis výsledku v původním jazyce

The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.

Název v anglickém jazyce

Tax Procedure Code in the Czech Republic

Popis výsledku anglicky

The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Administration and Finances Law Review. Dialóg Campus

ISSN

2498-6275

e-ISSN

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Svazek periodika

2017

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

8

Strana od-do

17-24

Kód UT WoS článku

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EID výsledku v databázi Scopus

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