Vybrané otázky finančního práva – řídící kontrola u místních poplatků
| Title in English | Selected issues of financial law - internal control at the local charges |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Cofola 2015 : sborník z konference |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/cofola2015/cofola2015.pdf |
| Field | Law sciences |
| Keywords | internal control; tax; local tax; public revenue; tax regulations; financial control |
| Description | In the present article, the author focuses on the theme selected issues of financial law – it is focused on internal control under the Act no. 320/2001 Coll., on finan-cial control, as amended. Emphasis is placed on internal control by local taxes. Local taxes subject to the tax law code as well as the act on financial control. It is becouse local taxes are income and public revenue and this is why local taxes subject to con-trol mechanisms of internal control. The paper is written as one of the outputs of specific university research named Determination of tax law - external system consistency rule. |
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