Annotation The diploma thesis deals with the description and analysis of tax and administrative management in terms of deadlines. The aim of the thesis is to find a practical basis when applying an inconsistent setting of deadlines in the tax and administrative procedures. It was important to determine whether the concept of deadlines in the legislation is different, how the concept of time is regulated in the legislation and how this issue can actually affect us. The analysis of individual management was based on actual data. I was provided the data related to the tax procedure by a particular tax subject. The data related to the administrative procedure were requested from a specific administrative authority. The practical part of the thesis deals with a detailed analysis of individual management in terms of deadlines. The tax procedure was about determining the preclusion of the deadline for a tax assessment and the identification of the factors which had an impact on the course of this period. In the case of administrative proceeding, the time limits which are necessary for discussion of the minor offense and the administrative offense were analyzed. The thesis contains tables with data for better clarity within individual management.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:317645 |
| Date | January 2017 |
| Creators | LANGROVÁ, Veronika |
| 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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