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Právní prostředky ochrany při správě daní

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Název: Právní prostředky ochrany při správě daní
Alternate Title: Legal protective instruments on tax administation
Autoři: Kolobov, Ivan
Thesis Advisors: Marková, Hana, Sejkora, Tomáš
Rok vydání: 2018
Sbírka: Czech ETDs
Témata: Správa daní Řádné prostředky ochrany Mimořádné prostředky ochrany Dozorčí prostředky prostředky sloužící k ochraně osob zúčastněných na správě daní, Instruments serving to protect the persons concerned on tax administration, Extraordinary protective instruments,Ordinary protective instruments, Tax administration, Supervisory instruments
Popis: Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...
Original Identifier: oai:invenio.nusl.cz:372732
Druh dokumentu: masterThesis
Jazyk: Czech
Dostupnost: http://www.nusl.cz/ntk/nusl-372732
Rights: info:eu-repo/semantics/restrictedAccess
Přístupové číslo: edsndl.nusl.cz.oai.invenio.nusl.cz.372732
Databáze: Networked Digital Library of Theses & Dissertations
Popis
Abstrakt:Legal protective instruments on tax administration Abstract. The goal of this diploma thesis is to analyse individual legal protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic, while using deductive, analytic and comparative methods. During the time I was solving this diploma thesis I performed the analysis of protective instruments on tax administration as well as basic principles of tax administration, relevant case law of administrative courts and Constitutional court of Czech republic. The structure of this diploma thesis was chosen in order to reach the goal of this diploma thesis. The first chapter named 'Tax administration' includes the definition of the concept of tax administration, description of object of the tax administration and tax administrator, analysis of individual basic principles of tax administration and the relation of Czech Tax administrative code and Administrative code. The second chapter named 'The legal protective instruments on tax administration' contains the definition of the legal protective instruments, classification of the legal protective instruments into four different classes: Ordinary protective instruments, Extraordinary protective...