Sankce podle daňového řádu se zaměřením na úroky hrazené správcem daně

Abstract

This thesis deals with the penalties regulated by the Tax Code, the development and current form of the legal regulation of these penalties and focuses mainly on the interest paid by the tax administrator. The thesis is divided into five chapters; apart from the introduction and conclusion, the contents include two theoretical and one practical chapter. The second chapter deals with the development and current form of penalties as such. The third chapter analyses the development of interest, both the interest paid by the tax administrator and the tax subject. The issues in these two chapters are treated using the methods of analysis, abstraction, deduction, and comparison. The fourth chapter provides a detailed account of the evolution of interest on the tax deduction and its impact on the present form of penalties regulated by the tax code and includes an analysis of data relating to interest.