Vybrané aplikační problémy daňové kontroly

Abstract

This bachelor thesis is focused on an analysis of selected problem when providing a tax control. The aim of the thesis is to analyze the selected problems of the tax control as well as selected judicature. Another partial aim is to acquaint with the most often provided controls of business subjects as well as with a theory, core and importance of tax control. In the theoretical part, there are controlling system, particular controls of different authorities, status of tax control in this system, its subject, aim and function determined. In the practical part of the thesis, three selected problems and connected judicature are analyzed. As for problems, those are: chosen versus local affiliation, call for additional tax return and refusal to sign a report on tax control. Based on those analyses, overall assessment of mentioned problems is provided and recommendations regarding mainly methodological supports of Financial Administration are proposed.