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@article{1228333, author = {Kozieł, Michal}, article_number = {13}, keywords = {Single Collection Point; Tax; Czech Republic; public debt; compulsory payments}, issn = {1899-5942}, journal = {Annual Center Review}, title = {Single Collection Point}, volume = {2014}, year = {2014} }
TY - JOUR ID - 1228333 AU - Kozieł, Michal PY - 2014 TI - Single Collection Point JF - Annual Center Review VL - 2014 IS - 13 SP - 19-20 EP - 19-20 PB - imp. de F. Plantade SN - 18995942 KW - Single Collection Point KW - Tax KW - Czech Republic KW - public debt KW - compulsory payments N2 - This contribution deals with Single Collection Point, which is an innovation in the Czech law. Since the government has failed to enforce rules limiting public debt, decided at least to try to streamline tax collection in a broader sense and thus increase the revenue of the state budget and not increasing the tax burden, by more rigorous selection of compulsory payments. And this is heading one of the reforms - Single Collection Point - which will be briefly discussed in this article. ER -
KOZIEŁ, Michal. Single Collection Point. \textit{Annual Center Review}. imp. de F. Plantade, 2014, roč.~2014, č.~13, s.~19-20. ISSN~1899-5942.
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