Publication details
Practical Issues in Tax Proceedings in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2018 |
| Type | Article in Periodical |
| Magazine / Source | Public Governance, Administration and Finances Law Review |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Doi | http://dx.doi.org/10.53116/pgaflr.2018.1.10 |
| Keywords | Tax proceedings; tax administration; administrative burden |
| Description | This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, authors will examine in terms of legality and real necessity, and then there may be proposed other legislation ways. |
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