Racionalizace výběru a správy spotřebních daní prováděných celními orgány ČR

Abstract

This presentation work is developed to analyze procedures used in the administration of excise taxes, a description of the main elements of selected commodities subject to excise duty which have a major impact on the amount of tax evasion. The next section is an analysis of the effectiveness of control mechanisms and systems used by tax measures of control activities and the implementation of fiscal management. In conclusion, it is presented a systematic proposal of legislative changes that would eliminate some tax breaks. The proposals are designed according to the type of problem commodities subject to excise duty.