Taxes have a significant meaning in society. They represent a political and macroeconomic tool, and primarily, tax levies are necessary to satisfy existential needs of the state. Since taxes are means to promote political persuasion, their legal form is subject to frequent change depending on fluctuation of influential members of the government. Due to globalization we have also been witnessing an increasingly faster rotation of economic cycles. In these cases government usually takes advantage of changes within the tax system to avoid extreme conditions. As in the other European countries, the Czech Republic circumstances show a progressive meaning of the fiscal responsibility and the related effectivity of the state apparatus functioning. In the scope of public income administration de lege lata the integration of administration from individual authorities into a single modern agency is being prepared. Work analyses a theoretical specification of the term tax including its structural elements. Practical notion of work is devoted to admistration of the national budget resources and its upcoming reform, or upcoming integration. Various project difficulties of intergration of the public income administration, and deficiencies in officially available documents of working groups have been determined.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:379557 |
| Date | January 2011 |
| Creators | Chod, Karel |
| Contributors | Bakeš, Milan, Kohajda, Michael |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0018 seconds