| Popis: |
1 Selected procedures at tax administration Abstract Subject of my work is revolving around part of the tax administration process which every tax payer on the territory of Czech Republic needs to undergo in order to verify, whether he/she/it has fullfiled all lawful tax-related responsibilities and provided tax administrators with complete declaration of assets, that are subjected to taxation. Tax administrator is entitled, in relation to it's authority, to assess a tax. Pursuing these aims, tax administrator is authorised with powers in the area of tax investigation and is also authorised to initialize complete tax return examination process, even before tax is assessed. At the same time these processess are intertwined into certain extent. Focus of my work is to provide thorough analysis of these institutions either per se or in their mutual context and interconnection, while trying to maintain high level of emphasis on control procedures. Legal regulation is analysed in the scope of it's evolution, in the context of legal regulation of European union and, in the scope of administrative practice and especially in the scope of concrete verdicts of administrative courts. Aim of my work is to highlight potential risks that tax-payer could face through these procedures come into practice, and also to point... |
