Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control
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| Year of publication | 2011 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
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| 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. |
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