75 Abstract - Changes in tax administration in relation to the adoption of the Tax Procedure Code For my diploma thesis I have chosen the topic which I consider as very actual currently and therefore it needs attention. The purpose of my thesis named "Changes in tax administration in relation to the adoption of the Tax Procedure Code" is to analyze the selected issues of Act no. 337/1992 Sb., about administration of taxes and fees (hereinafter the ZSDP) and refers to judgments of the Supreme Administrative Court and the Constitutional Court of the Czech Republic and then compares these problematic issues with Act no. 280/2009 Sb., Tax Procedure Code, which is going to come into force on 1. January 2011. The topic I am interested in is very huge, so I do not deal with all changes in tax administration that Tax Procedure Code provides. My thesis focuses only on those areas of tax administration, which are essential for the process of tax administrators and for negotiation of taxpayers. In particular, I focus on those areas of legislation in which Tax Procedure Code establishes the rights and responsibilities that were previously inferred only from the case of the Czech court. My thesis is formally composed of five chapters, these chapters are divided into subchapters and sections. The structure is organized...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:297939 |
| Date | January 2011 |
| Creators | Vrbová, Lenka |
| Contributors | Vondráčková, Pavlína, Novotný, Petr |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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