National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Tax law principles of process
Ondrýsek, Roman ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
The aim of the thesis "Principles of fiscal procedure law" is focus on the principles applied in the area of the principles applied in the tax proceedings. Knowledge of basic principles used in the tax process should also minimize the risks associated with the taxing authority. The effort is the sophistication of tax administration, so that tax is always levied the tax in accordance with the law and not in conflict with it, as it often happens. The first part focuses on the concept and importance of fundamental principles and the principles and the principles of good governance, the second deals with constitutional principles and fundamental principles of fiscal management. The final section is devoted to the supporting principles and supporting use of administrative law in tax proceedings.
The tax rule - enthronement of law security at tax administration
Vrbská, Lucie ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This thesis describes changes that came into being by adopting a new procedural-juristic law -- the tax rule -- instead of a previous tax and duty administration law. Its aim is to sum up contribution of the new code of law for its users. They are especially tax subjects as a tax-payers and tax administrators as tax offices. At the beginning there are compared series of enactments taken over from the tax and duty administration law without any progress in meaning. However, in a major share of the thesis is paid attention to the enactments that newly entered to the tax rule on the basis of clashes arisen from the former legal form.

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