Publication details
Institucionální reforma daňové správy v České republice
| Title in English | Improving the System of Tax Administration in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Europenization of the national law, the Lisbon Treaty and some other legal issues |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax administration; tax office; Financial Directorates; organization; administrative authority; customs administration; tax administration; reform |
| Description | The paper deals with the institutional reform of the tax administration in the Czech Republic, which was prepared by the Ministry of Finance of the Czech Republic. The text shows the problems of the current tax and customs administration, indicates the main objectives of reform and presents two variant solutions of organization in the tax administration, their benefits and possible risks. In conclusion the possible mergers of state authorities in the field of taxes, duties and insurance premiums for public health insurance, social security and employment policies of the state is illustrated as well. |