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Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Transparency of tax system of the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Transparency of tax system of the Czech Republic

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2005

Kód důvěrnosti údajů

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

Název periodika

Manažment

ISSN

1336-5878

e-ISSN

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Svazek periodika

1

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

4

Strana od-do

19-23

Kód UT WoS článku

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EID výsledku v databázi Scopus

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