Recent Changes in the Tax Administration proceedings in the Czech Republic

CZUDEK, Damian. Recent Changes in the Tax Administration proceedings in the Czech Republic. Conference Proceedings of The International Academy of Business and Public Administration Disciplines. Honolulu, Hi: The International Academy of Business and Public Administration Disciplines, 2011, roč. 8, č. 3, s. 864-869. ISSN 1547-4836.

Základní údaje

• Originální název: Recent Changes in the Tax Administration proceedings in the Czech Republic
• Autoři: CZUDEK, Damian (203 Česká republika, garant, domácí).
• Vydání: Conference Proceedings of The International Academy of Business and Public Administration Disciplines, Honolulu, Hi, The International Academy of Business and Public Administration Disciplines, 2011, 1547-4836.

Další údaje

• Originální jazyk: angličtina
• Typ výsledku: Článek v odborném periodiku
• Obor: 50500 5.5 Law
• Stát vydavatele: Spojené státy
• Utajení: není předmětem státního či obchodního tajemství
• Kód RIV: RIV/00216224:14220/11:00054175
• Organizační jednotka: Právnická fakulta
• Klíčová slova anglicky: Electronisation; Public Administration; Tax File; Tax File Inspection
• Příznaky: Mezinárodní význam, Recenzováno

Anotace

The main purpose of the paper is to highlight the main changes in Tax Administration in the Czech Republic. Effective from 1st January 2011, the Act No. 280/2009 Coll., Tax Code, has replaced the Act on Tax and Fee Administration and this has induced the Tax proceedings revolution. The article should conclude the most important changes and the key aspects of the new regulation, especially attached to the progressing electronisation of Public Administration. The author would like to mainly focus on the new regulation of the delivering and also on the sharing and providing information in Tax proceedings where it was really important to establish clear rules for Tax files administration and Tax inspection as well.