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@proceedings{960233,
author = {Czudek, Damian and Chalupecká, Kristýna},
booktitle = {24th Biennial Congress: „Interaction of Law and Economy“},
keywords = {Tax control; comparison; Czech republik; Poland},
language = {eng},
title = {Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control},
year = {2011}
}
TY - CONF
ID - 960233
AU - Czudek, Damian - Chalupecká, Kristýna
PY - 2011
TI - Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control
KW - Tax control
KW - comparison
KW - Czech republik
KW - Poland
N2 - 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.
ER -
CZUDEK, Damian a Kristýna CHALUPECKÁ. Comparison of Tax Control in the Czech Republic and Poland – basic prerequisites for initiating and exercising the Tax Control. Online. In \textit{24th Biennial Congress: „Interaction of Law and Economy“}. 2011, [citováno 2024-04-24]
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