Publication details
Prevention of Tax Evasion and Tax Frauds in the Tax Administration - Comparison of Tax Control in the Czech republic and Poland
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | Daňové právo vs. daňové podvody a daňové úniky I. diel - Tax Law vs Tax Frauds and Tax Evasion vol. 1 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax law; tax control; comparison |
| Description | The aim of this article is an analysis of very important institute of tax law respectively of tax procedure – tax control from the perspective of prevention, detection and resolution of tax evasion. The author will deal with the existing legal regulation of tax control in the Czech Republic and Poland in order to make a comparison of the basic parameters and its place and role in the system of law. This institute is undoubtedly within the tax law the core capability of the state to detect whether the mandatory entities pay mandatory payments in accordance with the national law. |