Publication details
Aplikační problémy daňového řádu
| Title in English | Application problems of the Tax Code |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Monograph |
| MU Faculty or unit | |
| Citation | |
| Description | Application problems of the Tax Code are the object of this publication, which should be identified. The hypothesis is an assumption that the Tax Code should bring more qualitative legal regulation and avoid problems of the previous Tax and Fees Administration Act. The aim is to analyse the process of tax assessment, to check theTax Code against the previous Act and then to compare the Czech law regulation with the law regulation of another state, specifically Slovakia. In the case of discovering application problems of the new legal regulation in the Tax Code the author makes proposals of changes in this regulation de lege ferenda which could bring, in his opinion, fewer problems in current practice. These proposed changes should eliminate application problems and also accelerate and make the tax assessment process more effective. |