Publikace detail

Transparency of tax system of the Czech Republic

Autoři: Zákravská Libuše

Rok: 2005

Druh publikace: článek v odborném periodiku

Název zdroje: Podniková ekonomika a manažment

Název nakladatele: Žilinská univerzita

Místo vydání: Žilina

Strana od-do: 19-23

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	neuveden	neuveden	neuveden
eng	Transparency of tax system of the Czech Republic	There are at least two aspects of our tax system and the taxes as such that people mind here. First of them is the tax rate, defined by the sum of requirements of the State Budget, and the second is the method of tax collection, stipulated in the principles of the process execution regulations. Tax collection represents a significant interference with property rights, as well as personal liberties. That is why the piece of legislation stipulating such interference should be as precise and detailed as possible to prevent potential abuse. Where the tax system lacks transparency, there it is easy to abuse on both sides, both by the tax administrators and by the taxpayers themselves. The abuse by one of the parties may even make use of ignorance of the other, applying to both the administrator and the payer.	neuveden

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