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

• Autoři: CZUDEK Damian; CHALUPECKÁ Kristýna
• Rok publikování: 2011
• Druh: Další prezentace na konferencích
• Fakulta / Pracoviště MU: Právnická fakulta
• Popis: 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.

Související projekty

• Komparace české a polské finančněprávní regulace