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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The Accounting As An Evidence
 Smolíková, Tereza ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on the accounting as an evidence, more specifically as a tool for procuring the proof while proving the facts claimed by the taxpayer. Firstly, there are described a financial and tax terms relevant for the topic. Then the rights and obligations of the tax administrator and taxpayer during the tax procedure are described. The last but one chapter deals with the burden of proof and with it´s transfer among the tax administrator and the taxpayer. In conclusion, an evidence that can be used in proving the facts are mentioned.
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