Nalogovyje procedury – ich mjesto v pravovoj sisteme i izmjenjenija proizošedšije za posledneje vrjemja v Češskoj respublike

CZUDEK, Damian. Nalogovyje procedury – ich mjesto v pravovoj sisteme i izmjenjenija proizošedšije za posledneje vrjemja v Češskoj respublike (Tax procedure - Tax Control in the Czech republic). In Sławomir Presnarowicz. ФИНАНСОВЫЕ ПРОЦЕДУРЫ. 1. vyd. Bialystok: Temida 2, 2013, p. 149-165. ISBN 978-83-62813-92-6.

Basic information

Original name

Nalogovyje procedury – ich mjesto v pravovoj sisteme i izmjenjenija proizošedšije za posledneje vrjemja v Češskoj respublike

Name in Czech

Daňový proces - jeho místo v právním systému i změny v posledních letech v České republice

Name (in English)

Tax procedure - Tax Control in the Czech republic

Authors

CZUDEK, Damian

Edition

1. vyd. Bialystok, ФИНАНСОВЫЕ ПРОЦЕДУРЫ, p. 149-165, 17 pp. 2013

Publisher

Temida 2

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Other information

Language

Czech

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50500 5.5 Law

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

Organization unit

Faculty of Law

ISBN

978-83-62813-92-6

Keywords (in Czech)

daňový proces; finanční systém;

Keywords in English

tax procedure; financial system, tax control

Tags

International impact, Reviewed

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Abstract

V originále

Čto kasajetsja nalogovgo prava i jego města v pravovoj sisteme, v Češskoj respublike preobladajut tendenciji bolee konservativnyje – nalogoboje pravo javljajetsja sostavnoj časuju finansobogo prava. V Poľše, v svoju očerď, možem stolknuťsja s mnjenijami, čto nalogoboje pravo vyroslo iz finansovogo prava i sostavljajet samostojateľnuju otrasľ prava.

In English

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.