Omezení a možnosti využití daňové kontroly dle daňového řádu

Abstract

Efficiency and effectiveness of fiscal controls affects a number of factors. Major impact on the effectiveness of fiscal controls to the proper selection of taxpayers to check the correct evaluation of gathered information and then build a control plan, tax preparation workers to check their expertise and experience. The important role played by the available information on the tax body, which can be obtained including in the tax administrator information system or through analytical and search operations. And the effectiveness of fiscal supervision also affects the behavior of taxpayers, legislation and case law. Given that the regulation of tax checks in the Czech Republic is not enough, there is a "completion" case law. Decisions of the courts and would significantly affect the efficiency of tax audits. In fulfilling the objectives of the thesis in the context of major určení and objective conclusion, aimed at finding optimal faktoru most efficient and effective procedure in the process of wide overall performance of control activities can tax emphasis on activities based on the strengths of quantified analysis, in the alternative use of procedures , as reported in the category opportunities. As is clear from a comprehensive analytical evaluation of the work, it is a broader range of examining any possible links and resources, the Practice of mutual positive connection strengths and opportunities, and their blend is an effective condition and guarantee of eventual success of the resulting overall control activities.