Editační povinnost správce daně

Abstract

This Bachelor's Diploma Thesis focuses on the question of the editing duty of a tax administrator. In the theoretical part basic concepts used in this thesis are explained, the concept of the editing duty of a tax administrator and particular fields are developed. The explanation of the course of a tax procedure and a tax search in connection with the editing duty of a tax administrator follows. In the practical part advantages and disadvantages of the use of the editing duty of a tax administrator for a taxable unit as well as a tax administrator are analysed. Further the progress of submitting an application by a taxpayer and issuing a ruling by the tax administrator are dealt with. Finally, the situation concerning the editing duty of a tax administrator in the Czech Republic in particular years is described. The aim of the thesis is the editing duty application analysis, the description of its particular fields which the taxable unit can ask about, the editing duty critical points and possible solutions specification.