Publication details
Vymezení správy daní z hlediska organizačního a funkčního
| Title in English | Tax Administration in Material and Functional Aspect |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Dny práva 2008 Days of Law |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax stricto sensu; tax sensu largo; tax administration; tax administrator; |
| Description | This contribution deals with tax administration primarily determined by Act no. 337/1992 Coll., as amended, Tax and Fee Administration (that regulate tax administration by subjects primarily created to tax administration: tax offices mainly), but also by other Acts which regulate tax administration executed by different subjects not primarily designated to tax administration (courts, councils). Firstly, for better understanding, it is highly desirable to describe certain terms as a tax and tax administration. But the main topic is primarily focused on tax administration hierarchisation and fragmentation; material concept and also functions and proceedings of subject administrating taxes; functional concept. |