Publication details
Types of Individual Tax Acts in Czech Republic
| Authors | |
|---|---|
| Year of publication | 2013 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | Determination and collection of taxes is one of the top priorities of state, because this is the way how to fulfill the revenue side of the state budget and state, respectively. Executive may then implement its policies through the expenditure side. In the Czech Republic the tax administration, thus by the words of law "approach, which aims to identify and correct determination of taxes and security of their payment" is in charge of public authorities – tax administration bodies. The tax administration bodies shall mean the administrative authority or other government authority which is entrusted to the scope of the tax administration. Typically, these bodies of territorial financial institutions (financial authorities, Financial Directorate, General Directorate of Finance, Specialized Tax Office), but may also include customs, courts, other government authorities or even local authorities. One of the basic and most important ways in which public authorities acting outside and exercise powers delegated to them, is to issue individual administrative acts – decisions. |