Informace o publikaci
Obec v postavení správce daně
| Autoři | |
|---|---|
| Rok publikování | 2012 |
| Druh | Článek ve sborníku |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | elektronický sborník |
| Obor | Právní vědy |
| Klíčová slova | Tax proceedings, The Tax Code, Municipialities, Tax proceedings,Taxes, Administrative Fees, Divided Administration of Taxes, Local Fees. |
| Popis | The aim of this article is to capture the status of municipalities in their performance of delegated powers, in which they are in the status of the tax administrator. This status of municipalities is relatively less known, respectively, despite of the fact, that they second year proceeds new procedural regulation of tax administration - The Tax Code. The status of the municipality in the confrontation of performance the territorial selfgovernment and state administration, tax administration should be very interesting. Basically, it is a reflection of the main fact, that the legislative term TAX (as included in the Tax Code) included also the local fees. So why it is very interesting to analyze the tax administration pursued by specialized de-concentrated authorities (tax offices) and the tax administration pursued by local municipalities in the delegated effectiveness. Therefore this tax administration should be called "optional" in comparison with the tax administration performed by specialized tax offices. Due to the legal position of the Tax Code in the legal system - as the general procedural rule of the tax administration, should be possible to capture special provisions int the Act of Local Fees, seemingly in the Act of Municipalities and also in The Act of Administrative Fees. |