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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Burden of proof in tax administration
 Kadleček, Matouš Jan ; Vybíral, Roman (advisor) ; Večeř, Miroslava (referee)
Burden of proof in tax administration Abstract The thesis analyses the provisions of the Tax Code that deal with the burden of proof in detail. The first part of the thesis analyses the theoretical background of the burden of proof, with special emphasis on the application of the basic principles of the Tax Code in this area. The thesis aims to examine the impact of these principles on the relationship between the tax administrator and the tax subject during tax proceedings. The second part of the thesis discusses the individual factors for which the burden of proof lies with the tax subject and the tax administrator. In tax proceedings, special attention is given to the relationship between the burden of proof and the burden of statement of the tax subject. When discussing the matters in relation to which the tax subject and tax administrator bears the burden of proof, the work also touches upon the consequences of not bearing it. The last part of the thesis is devoted to the key tool for overcoming the tax subject's failure to bear the burden of proof. The use of tools (in czech "pomůcky") as a secondary method of determining tax liability is a consequence of the taxpayer's failure to bear the burden of proof. The determination of tax liability using tools is characterised by the use of a 'qualified...
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Process Improvement in the Company
 Kadleček, Jan ; Juřica, Pavel (referee) ; Videcká, Zdeňka (advisor)
The bachelor's thesis deals with the improvement of processes in the company Goldpress s.r.o., more specifically, the order processing process. Based on a detailed analysis, process improvements and support for their management in the corporate information system are proposed. The goal of the design part is to propose such improvements that will shorten the order processing time, make the status of the orders in progress clearer and eliminate duplicate data.
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See also: similar author names
7 Kadleček, Jiří
4 Kadleček, Josef
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