Správa daní v organizačním smyslu

Abstract

This thesis deals with tax administration in organizational sense. In theoretical part, there are determined the basic terms being connected to tax administration such as legal regulation of tax administration, subjects of tax administration, financial administration, bodies of tax administration etc. Particular bodies are further determined and described in detail. Practical part involves evaluation of tax administration reform. Its development within the years is discussed, what contribution, advantages and consequences it has brought.