RADVAN, Michal and Michal LIŠKA. Chapter 19: Czech Republic (Tax Transparency) (Chapter 19: Czech Republic). In Funda Başaran Yavaşlar, Johanna Hey. Tax Transparency. 1st ed. Amsterdam: IBFD, 2019, p. 453-471. EATLP International Tax Series, vol. 17. ISBN 978-90-8722-543-8.
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Basic information
Original name Chapter 19: Czech Republic (Tax Transparency)
Name in Czech Kapitola 19: Česká republika
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution) and Michal LIŠKA (203 Czech Republic).
Edition 1. vyd. Amsterdam, Tax Transparency, p. 453-471, 19 pp. EATLP International Tax Series, vol. 17, 2019.
Publisher IBFD
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50501 Law
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/19:00110478
Organization unit Faculty of Law
ISBN 978-90-8722-543-8
Keywords (in Czech) daň; daňová transparentnost; Česká republika
Keywords in English tax; tax transparency; Czech Republic
Tags International impact, Reviewed
Changed by Changed by: prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 28/6/2022 14:56.
Abstract
The chapter examines in detail the challenges of tax transparency and raises interesting questions about transparency (concept of tax transparency and new tendencies, information procurement and data usage by the tax authorities, protection of taxpayers’ rights, transparency of the tax administration) in the Czech Republic.
Abstract (in Czech)
Kapitola se zabývá v detailech výzvami v oblasti daňové transparentnosti a zkoumá otázky transparentnosti (koncept daňové transparentnosti, ochrana informací a užívání údajů daňovou administrativou, ochrana práv poplatníků, transparentnost daňové správy) v ČR.
PrintDisplayed: 18/10/2024 00:51