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National Repository of Grey Literature

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Dopady aplikace daňového řádu na podnikatelské subjekty od 1. 1. 2011 Bařinová, Lenka Detailed record

Analysis of selected areas of tax administration of the Czech republic Smíšková, Jana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee) The aim of this bachelor thesis "Analysis of chosen areas from tax administration of the Czech Republic" is to specify the area of tax payment, i.e. analyse practices of tax administration, to compare tax regulations and Tax administration Act and analyse tax payment and tax arrears.My work is divided into four chapters. The first one devotes to basic notions which are used in tax administration. The second chapter is aimed at chosen tax administrators (land and finance authorities). The third chapter deals with tax payment with deeper view at all three phases - tax accounting, tax collection and. The last chapter is analytical and my focus of intention is directed to the comparison of interrelation between defined rates in particular years and number of tax subjects with values of total cash and tax arrears. Detailed record

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