CZUDEK, Damian and Kristýna CHALUPECKÁ. Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control. In 24th Biennial Congress: „Interaction of Law and Economy“. 2011.
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Basic information
Original name Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control
Authors CZUDEK, Damian (203 Czech Republic, belonging to the institution) and Kristýna CHALUPECKÁ (203 Czech Republic, guarantor, belonging to the institution).
Edition 24th Biennial Congress: „Interaction of Law and Economy“ 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/00216224:14220/11:00054191
Organization unit Faculty of Law
Keywords in English Tax control; comparison; Czech republik; Poland
Tags rivok
Tags International impact, Reviewed
Changed by Changed by: Dr Mgr. Damian Czudek, Ph.D., učo 100054. Changed: 1/12/2011 18:37.
Abstract
The paper tried to highlight the importance of the Tax Control in the system of the Tax procedure, especially in times of financial crisis when the tax subjects are finding the new ways how to avoid the tax payment to relieve the excessive tax duty. The process of Tax Control helps the Tax Administrator to make the tax collection more effective where the institute of potential Tax Control forces the tax subjects to confess and to pay the right amount of the tax duty.
Links
MUNI/A/1005/2010, interní kód MUName: Komparace české a polské finančněprávní regulace (Acronym: KOMFIN)
Investor: Masaryk University, Category A
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