Problematika správy daní a poplatků

Abstract

The bachelor work is aimed on introduction to problems in enforcing the law concerning tax administration plus charges, whereas the fundamental principles of tax procedures are being described in the first part. Individual parts of tax procedures are being analyzed subsequently, whereas coherent problems and observations from the practice are presented with the individual sections of tax procedures. In a conclusive part of the work, the problems in executing the law concerning the tax administration plus charges are evaluated, and the recommendation for the future that the work on the part of administrators be more effective and there were no procedural irregularities, is included subsequently.