Practical Issues in Tax Proceedings in the Czech Republic

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Authors	ČEJKOVÁ Tereza NEVEČEŘALOVÁ Nikol
Year of publication	2018
Type	Article in Periodical
Magazine / Source	Public Governance, Administration and Finances Law Review
MU Faculty or unit	Faculty of Law
Citation
Web	Open access časopisu
Doi	http://dx.doi.org/10.53116/pgaflr.2018.1.10
Keywords	Tax proceedings; tax administration; administrative burden
Description	This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, authors will examine in terms of legality and real necessity, and then there may be proposed other legislation ways.
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