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@article{2311699,
author = {Neckář, Jan},
article_location = {Zielona Góra},
article_number = {3},
keywords = {Tax; Sanctions; Control; Remission of Tax Sanctions},
language = {eng},
issn = {2657-926X},
journal = {Dyskurs Prawniczy i Administracyjny},
title = {Tax audit and tax sanctions},
url = {http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index},
volume = {2022},
year = {2023}
}
TY - JOUR
ID - 2311699
AU - Neckář, Jan
PY - 2023
TI - Tax audit and tax sanctions
JF - Dyskurs Prawniczy i Administracyjny
VL - 2022
IS - 3
SP - 51-61
EP - 51-61
PB - Instytutu Nauk Prawnych Uniwersytet Zielonogórskiego
SN - 2657926X
KW - Tax
KW - Sanctions
KW - Control
KW - Remission of Tax Sanctions
UR - http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index
N2 - The text is devoted to the relationship between sanctions and control procedures in tax administration in Czech tax law. After defining the individual types of sanctions, the system of sanctions arising in connection with controls carried out by tax administrators is analyzed from the perspective of profitability for public budgets and related impacts. An integral part of the text is a future outlook and an indication of possible directions of development in the area of sanctions that could mean an increase in the revenues of public budgets.
ER -
NECKÁŘ, Jan. Tax audit and tax sanctions. \textit{Dyskurs Prawniczy i Administracyjny}. Zielona Góra: Instytutu Nauk Prawnych Uniwersytet Zielonogórskiego, 2023, roč.~2022, č.~3, s.~51-61. ISSN~2657-926X.
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