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Publication details
Srovnání institutu daňové kontroly v České republice a Polsku
Title in English | Comparison of Tax Control in Czech republic and Poland |
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Authors | |
Year of publication | 2016 |
Type | Article in Proceedings |
Conference | DNY PRÁVA 2015 – DAYS OF LAW 2015. Část V. Dohled, dozor, kontrola ve veřejné finanční činnosti |
MU Faculty or unit | |
Citation | |
Web | http://www.law.muni.cz/dokumenty/34651 |
Field | Law sciences |
Keywords | Control; Tax Procedure; Comparison |
Description | Author of the article is devoted to legal regulation of tax control in the Czech Republic and Poland in order to compare its basic parameters, as well as its place and role in the system of law. This institute is undoubtedly in the tax law one of the core capabilities of the state to determine whether the liable entities pay mandatory monetary compensation in accordance with the laws of that country. |