Types of Individual Tax Acts in Czech Republic

KOZIEŁ, Michal. Types of Individual Tax Acts in Czech Republic. In Kostukov, A.N. Problems of application of tax law in Central and Eastern European Countries. 1. vyd. Omsk: Omsk F. M. Dostoevsky State University, 2013, s. 242-248. Problems of application of tax law in Central and Eastern European Countries, 1. ISBN 978-5-7779-1628-0.

Základní údaje

Originální název

Types of Individual Tax Acts in Czech Republic

Autoři

KOZIEŁ, Michal (203 Česká republika, garant, domácí)

Vydání

1. vyd. Omsk, Problems of application of tax law in Central and Eastern European Countries, od s. 242-248, 7 s. Problems of application of tax law in Central and Eastern European Countries, 1, 2013

Nakladatel

Omsk F. M. Dostoevsky State University

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Další údaje

Jazyk

angličtina

Typ výsledku

Kapitola resp. kapitoly v odborné knize

Obor

50500 5.5 Law

Stát vydavatele

Rusko

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14220/13:00072602

Organizační jednotka

Právnická fakulta

ISBN

978-5-7779-1628-0

Klíčová slova anglicky

tax act; tax code; financial law; tax administration

Štítky

rivok

Příznaky

Mezinárodní význam, Recenzováno

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Anotace

V originále

Determination and collection of taxes is one of the top priorities of state, because this is the way how to fulfill the revenue side of the state budget and state, respectively. Executive may then implement its policies through the expenditure side. In the Czech Republic the tax administration, thus by the words of law "approach, which aims to identify and correct determination of taxes and security of their payment" is in charge of public authorities – tax administration bodies. The tax administration bodies shall mean the administrative authority or other government authority which is entrusted to the scope of the tax administration. Typically, these bodies of territorial financial institutions (financial authorities, Financial Directorate, General Directorate of Finance, Specialized Tax Office), but may also include customs, courts, other government authorities or even local authorities. One of the basic and most important ways in which public authorities acting outside and exercise powers delegated to them, is to issue individual administrative acts – decisions.