Daňová kontrola v Českej republike a Slovenskej republike

Abstract

Bachelor thesis is covering Tax Audit in the Czech Republic and in the Slovak republic. The aim of thesis is focused on the tax law of tax audit in such countries. Subsequently, the thesis is comparing and evaluating differences. The theoretical part explains the basic terms, the performance of tax audit, as well as legal rights and obligations of the parties involved. Tax legislation of tax audit was used as basic for theoretical part. The practical part is focused on the analysis of the most important differences between the tax audit in the Czech Republic and in the Slovak Republic. The differences are evaluated based on theoretical knowledge and the instance from business prax.