Vybírání daní z procesního hlediska

Abstract

This thesis is devoted to procedural legislation which governs the collection of taxes. This law is called "tax code" and is effective from 1 January 2011. It brings many changes to previous legislation - Law on Administration of Taxes and Fees. The aim was to highlight these changes and further for specific areas of tax administration to dismantle the benefits and shortcomings associated with the use of a new law in practice. I came to the conclusion that this new legislation has not had enough time to have eliminated all of its shortcomings. Gradually, however, will lead to their elimination. On the other hand, tax code provides a number of positive changes that will surely reflect positively on the functioning of tax administration.