Reforma finančních úřadů

Abstract

This thesis focuses on the reform of tax administration, the functioning of tax authorities and creating a single collection site in the Czech Republic. The thesis analyzes tax administration system in Czech Republic and describes this system on example of the Tax Office in Opava. The first part is composed from the historical development of tax administration in the Czech Republic and Czechoslovakia. The following chapter discusses the organization and operation of tax administration in our country and practically applied obtain information on example of the Tax Office in Opava. The next part examines the concept of a single collection site and then analyzes its practical implementation at the Tax Office in Opava. The main method in developing of the practical part of this work is descriptive method involving the collection, study and subsequent analysis and synthesis of available data.