Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Authors

CZUDEK Damian CHALUPECKÁ Kristýna

Year of publication 2011
Type Appeared in Conference without Proceedings
MU Faculty or unit

Faculty of Law

Citation
Description The paper tried to highlight the importance of the Tax Control in the system of the Tax procedure, especially in times of financial crisis when the tax subjects are finding the new ways how to avoid the tax payment to relieve the excessive tax duty. The process of Tax Control helps the Tax Administrator to make the tax collection more effective where the institute of potential Tax Control forces the tax subjects to confess and to pay the right amount of the tax duty.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.