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The influence of the development of a law opinion in the section of terms for assesment of a tax on tax collection in the Czech Republic
Stránská, Ester ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
This thesis was focused on the influence of the development of a law opinion in the section of terms for assesment of a tax on a tax collection in the Czech republic. The purpose was to find out if the law about the tax and fees administration was a sufficient procedural tax norm in the section of terms for assessment of a tax, if existed the practice of the Supreme Administrative Court, which would edit, explain and improve interpretation provision § 47 Terms for assesment of tax which was wrote in the law about tax and fees administration. Furthermore was analyzed if the new procedural norm, the tax regulation, effective from 1. 1. 2011, was settled with interpretation the practice of the courts and what changes become against adjustment betray into the law about tax and fees administration. At the close work were make results, that the law about tax and fees administration was imperfect procedural norm in the section of terms for assesment of a tax and that the new procedural law, the tax regulation, which is more detailed specifies in the section of terms for assessment of a tax, can contribute to a better orientation in those problems.
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The impact of tax practice of the courts on tax collection in Czech republic
Knížová, Štěpánka ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
Diploma thesis deals with impact of tax practice of the courts on tax collection procedure. The tax collection procedure is an optional part of the tax proceeding and tops the entire process of tax collection. If taxable person fails his tax liability, the tax administrator will be authorized to order a tax execution. Tax administrator follows the act about tax administration. The main object of the thesis was to evaluate the imperfections of this act and express the conclusions about the possibility of judicature to provide enough support of the act's application in praxis. Concurrently was appraised the influence of new procedual act, which was passed and is going to come into effect next year. The conclusions arise from the historical and law analysis.
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The influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic
Dokoupilová, Klára ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
This thesis was focused on the influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic. The purpose was to find out if the present law about the tax and fees administration is a sufficient procedural tax norm and if the existing practice of the courts provides us by its interpretation and integral attitude with reasonable juristic certainty of the tax subjects as well as the tax administrator when in the assessment of a tax and retrospective assessment process. Furthermore the new procedural norm which is just being approved these days in law area was examined: if it brings more suitable legal regulations in the selected areas and if it takes into account the conclusions of the practice of the courts. Finally the conclusions which confirmed expectations in the beginning of this thesis were made. The tax administration law can't act as the basic tax norm because its actual reading contains too many deficiencies. Thereunto from the downright analysis arises that the practice of the courts, which is disunited in its resolutions, for ensuring the integral and right procedure of tax assessment and retrospective assessment can't act. The present situation could be improved by coming into enter be of the new procedural tax law -- The Tax Regulation.
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