CZUDEK, Damian. Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland. In Babčák, V., Románová, A., Vojníková, I. Daňové právo vs. daňové podvody a daňové úniky I. diel - Tax Law vs Tax Frauds and Tax Evasion vol. 1. Košice: Univerzita P. J. Šafárika v Košiciach, 2015, p. 105-114, 15 pp. ISBN 978-80-8152-304-5. |
Other formats:
BibTeX
LaTeX
RIS
@inproceedings{1336022, author = {Czudek, Damian}, address = {Košice}, booktitle = {Daňové právo vs. daňové podvody a daňové úniky I. diel - Tax Law vs Tax Frauds and Tax Evasion vol. 1}, editor = {Babčák, V., Románová, A., Vojníková, I.}, keywords = {tax law; tax control; comparison}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Košice}, isbn = {978-80-8152-304-5}, pages = {105-114}, publisher = {Univerzita P. J. Šafárika v Košiciach}, title = {Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland}, year = {2015} }
TY - JOUR ID - 1336022 AU - Czudek, Damian PY - 2015 TI - Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland PB - Univerzita P. J. Šafárika v Košiciach CY - Košice SN - 9788081523045 KW - tax law KW - tax control KW - comparison N2 - The aim of this article is an analysis of very important institute of tax law respectively of tax procedure – tax control from the perspective of prevention, detection and resolution of tax evasion. The author will deal with the existing legal regulation of tax control in the Czech Republic and Poland in order to make a comparison of the basic parameters and its place and role in the system of law. This institute is undoubtedly within the tax law the core capability of the state to detect whether the mandatory entities pay mandatory payments in accordance with the national law. ER -
CZUDEK, Damian. Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland. In Babčák, V., Románová, A., Vojníková, I. \textit{Daňové právo vs. daňové podvody a daňové úniky I. diel - Tax Law vs Tax Frauds and Tax Evasion vol. 1}. Košice: Univerzita P. J. Šafárika v Košiciach, 2015, p.~105-114, 15 pp. ISBN~978-80-8152-304-5.
|