Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:353318 |
| Date | January 2016 |
| Creators | Schwarzová, Lucie |
| Contributors | Vybíral, Roman, Karfíková, Marie |
| 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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