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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Income Tax Determination According to Materials and Information
 Svoboda, Daniel ; Jarošová, Tereza (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
Detailed record
Income Tax Determination According to Materials and Information
 Svoboda, Daniel ; Jarošová, Tereza (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.
Detailed record

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