Informace o publikaci
Single Collection Point
| Název česky | Jednotné inkasní místo |
|---|---|
| Autoři | |
| Rok publikování | 2014 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Annual Center Review |
| Citace | |
| Klíčová slova | Single Collection Point; Tax; Czech Republic; public debt; compulsory payments |
| Popis | This contribution deals with Single Collection Point, which is an innovation in the Czech law. Since the government has failed to enforce rules limiting public debt, decided at least to try to streamline tax collection in a broader sense and thus increase the revenue of the state budget and not increasing the tax burden, by more rigorous selection of compulsory payments. And this is heading one of the reforms - Single Collection Point - which will be briefly discussed in this article. |