CZUDEK, Damian. Recent Changes in the Tax Administration proceedings in the Czech Republic. 2011.
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Basic information
Original name Recent Changes in the Tax Administration proceedings in the Czech Republic
Authors CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution).
Edition 2011.
Other information
Original language English
Type of outcome Presentations at conferences
Field of Study 50500 5.5 Law
Country of publisher United States of America
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14220/11:00054182
Organization unit Faculty of Law
Keywords in English Electronisation; Public Administration; Tax File; Tax File Inspection
Tags International impact
Changed by Changed by: Dr Mgr. Damian Czudek, Ph.D., učo 100054. Changed: 1/12/2011 18:20.
Abstract
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.
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