Tax Administration of Large Taxpayers in Some CEE and CIS Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00110823" target="_blank" >RIV/00216224:14220/19:00110823 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182" target="_blank" >http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Administration of Large Taxpayers in Some CEE and CIS Countries

Popis výsledku v původním jazyce

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a pioneer attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

Název v anglickém jazyce

Tax Administration of Large Taxpayers in Some CEE and CIS Countries

Popis výsledku anglicky

We compare tax administration of large taxpayers in Croatia, the Czech Republic, Russia, Poland and Kazakhstan. Our hypothesis is that these units of tax administrations play an important role in collecting public revenue as well as preventing tax evasion in a dynamic global economy. We provide evidences about the most important characteristics of large taxpayer offices, their normative definitions, scope of work and positive as well as negative aspects of their practice. Some data are compared between countries and some for each country separately, due to the fact that differences in the above-mentioned countries, in size, economic and political aspects, vary substantially. Moreover, we were confronted with the limited scope of available information what made our comparison even more challengeable. Therefore, this work is, in a way, a pioneer attempt to compare specific national LTOs in one place. Our findings support the discussion that prove the hypothesis and enable recommendations.

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

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

2498-6275

Svazek periodika

2018

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

23

Strana od-do

5-27

Kód UT WoS článku

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EID výsledku v databázi Scopus

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