Informace o publikaci
Recent Changes in the Tax Administration proceedings in the Czech Republic
| Autoři | |
|---|---|
| Rok publikování | 2011 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Conference Proceedings of The International Academy of Business and Public Administration Disciplines |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Právní vědy |
| Klíčová slova | Electronisation; Public Administration; Tax File; Tax File Inspection |
| Popis | The main purpose of the paper is to highlight the main changes in Tax Administration in the Czech Republic. Effective from 1st January 2011, the Act No. 280/2009 Coll., Tax Code, has replaced the Act on Tax and Fee Administration and this has induced the Tax proceedings revolution. The article should conclude the most important changes and the key aspects of the new regulation, especially attached to the progressing electronisation of Public Administration. The author would like to mainly focus on the new regulation of the delivering and also on the sharing and providing information in Tax proceedings where it was really important to establish clear rules for Tax files administration and Tax inspection as well. |