Recent Changes in the Tax Administration proceedings in the Czech Republic

CZUDEK, Damian. Recent Changes in the Tax Administration proceedings in the Czech Republic. 2011.

Základní údaje

Originální název

Recent Changes in the Tax Administration proceedings in the Czech Republic

Autoři

CZUDEK, Damian ORCID

Vydání

2011

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Další údaje

Jazyk

angličtina

Typ výsledku

Prezentace na konferencích

Obor

50500 5.5 Law

Stát vydavatele

Spojené státy

Utajení

není předmětem státního či obchodního tajemství

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14220/11:00054182

Organizační jednotka

Právnická fakulta

Klíčová slova anglicky

Electronisation; Public Administration; Tax File; Tax File Inspection

Příznaky

Mezinárodní význam

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Anotace

V originále

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.