Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F19%3A10401945" target="_blank" >RIV/00216208:11220/19:10401945 - isvavai.cz</a>

Výsledek na webu

<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=t1iGv.QiTa" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=t1iGv.QiTa</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings

Popis výsledku v původním jazyce

The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court&apos;s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts&apos; rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers&apos; rights that cover the period 2013-2017.

Název v anglickém jazyce

Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings

Popis výsledku anglicky

The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court&apos;s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts&apos; rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers&apos; rights that cover the period 2013-2017.

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

S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe

ISSN

2498-6275

e-ISSN

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Svazek periodika

2019

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

15

Strana od-do

5-19

Kód UT WoS článku

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EID výsledku v databázi Scopus

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