Publication details
Změny ve správě daní v České republice
| Title in English | Changes in the Tax proccedings in the Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
| Citation | |
| Description | The main aim of the contributions is to present the crucial changes in the field of Tax Administration that became effective from 1st January 2011 with new Tax Code. The Act No. 280/2009 Coll., Tax Code, replaced the Act on Tax and Fee Administration. This area is so vast that proper analysis of every institute demands its own paper. For that reason the authors try to introduce solely the most important changes and aim of the new regulation, also the scale of new terms, the structure of the tax code and consequently the contribution they focus on the more detailed analysis and comparison with the previous e-government regulation and attached changes in the Tax Administration. The paper also mentions the providing information from the Tax file – clear rules for Tax files administration and inspection. |
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