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@inproceedings{819436,
author = {Neckář, Jan},
address = {Brno},
booktitle = {Cofola 2008 Conference: Key Points and Ideas},
edition = {1. vyd.},
keywords = {Tax administration; tax office; Financial Directorates; organization; administrative authority; customs administration; tax administration; reform},
language = {eng},
location = {Brno},
isbn = {978-80-210-4629-0},
pages = {111 - 112},
publisher = {Masarykova univerzita},
title = {Improving the System of Tax Administration in the Czech Republic},
year = {2008}
}
TY - JOUR
ID - 819436
AU - Neckář, Jan
PY - 2008
TI - Improving the System of Tax Administration in the Czech Republic
PB - Masarykova univerzita
CY - Brno
SN - 9788021046290
KW - Tax administration
KW - tax office
KW - Financial Directorates
KW - organization
KW - administrative authority
KW - customs administration
KW - tax administration
KW - reform
N2 - The paper deals with the institutional reform of the tax administration in the Czech Republic, which was prepared by the Ministry of Finance of the Czech Republic. The text shows the problems of the current tax and customs administration, indicates the main objectives of reform and presents two variant solutions of organization in the tax administration, their benefits and possible risks. In conclusion the possible mergers of state authorities in the field of taxes, duties and insurance premiums for public health insurance, social security and employment policies of the state is illustrated as well.
ER -
NECKÁŘ, Jan. Improving the System of Tax Administration in the Czech Republic. In \textit{Cofola 2008 Conference: Key Points and Ideas}. 1. vyd. Brno: Masarykova univerzita, 2008, s.~111 - 112. ISBN~978-80-210-4629-0.
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