Publication details

Practical Issues in Tax Proceedings in the Czech Republic



Year of publication 2018
Type Article in Periodical
Magazine / Source Public Governance, Administration and Finances Law Review
MU Faculty or unit

Faculty of Law

Web Open access časopisu
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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