Daňová kontrola

Abstract

This thesis deals with tax control, due to which the state can verify whether the tax subject fulfills his tax liability and whether he fulfills it in the correct amount. In this field occurred amendments of legislation requested by the confusing and inadequate existing legislation in 2011. This resulted in the creation of the new law, which replaced the existing legislation. The aim of this thesis is to find out where this change has led and what benefits this change has in the field of administration of taxes and fees. Furthermore, to evaluate whether the objectives determined by legislators were achieved, and to point out the persisting problematic moments that new legislation did not remove, and to suggest possible ways of their solution.