Publikace detail

Je český zákon o DPH transparentní?

Autoři: Čekanová Zákravská Libuše

Rok: 2006

Druh publikace: článek ve sborníku

Název zdroje: Daně - Teorie a praxe 2006

Název nakladatele: AKADEMIE STING - soukromá vysoká škola, o. p. s., Brno

Místo vydání: Brno

Strana od-do: 9-10

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	Je český zákon o DPH transparentní?	This thesis explores a very topical subject of ?The Ethics and Tax Administrators?. There are two different moral attitudes expressed, the first by the tax administrators themselves and the second by purchase tax payers.	dańový systém;transparentnost;korupce;lobbování;daň z přidané hodnoty;plátce;správce daně
eng	THEY CZECH LAW About TAX ON ADDED FUNDS TRANSPARENT?	Taxes and their analysis have shifted to the focus of attention of both experts and genera public. The tax system, due to its complexity, all sorts of exemptions, relieves and frequent amend-ments, is a ?jungle? difficult to find one´ s way through. Czech law (tax law, commercial law, civic law, bankruptcy law, accounting law, etc.) is com-plex, a single fact has several different legal definitions, the tax law does not accept the definition of the commercial law and vice versa, different authorities assess the same thing differently. Czech courts are not objective n their decisions on tax matters, for they use subjective views and opinions of individual tax administrators. The tax system of the Czech Republic id complex, imperfect, non-transparent, affected with pressures and lobbying of different interest groups.	TAXATION;TRANSPARENCE;CORRUPTION;LOBBING;TAX ON ADDED FUNDS;PAYER; REPAIR GIVEN

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