Open AccessPractical Issues in Tax Proceedings in the Czech Republic
Author(s) -
Tereza Čejková,
Nikol Nevečeřalová
Publication year - 2018
Publication title -
public governance, administration and finances law review
Language(s) - English
Resource type - Journals
eISSN - 2786-0736
pISSN - 2498-6275
DOI - 10.53116/pgaflr.2018.1.10
Subject(s) - principle of legality , czech , legislation , process (computing) , state (computer science) , business , tax administration , simple (philosophy) , accounting , finance , computer science , public economics , political science , economics , tax reform , law , operating system , philosophy , linguistics , epistemology , algorithm
This contribution deals with practical problems of entities obligated to a tax and of tax administrators. If the collection of taxes and fees is essential to finance the running of the state and its authorities and organizational units, it is necessary to make this process as simple as possible, the least demanding and demotivating. In this paper, the authors will examine in terms of legality and real necessity, and then there may be other legislation ways proposed.