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Fine in tax administration

Summary/Abstract: The article deals with the institution of fines in tax administration, its types, amounts and method of imposition according to the Tax Procedure Code (Act No. 280/2009 Coll.), as amended in a broader context. The aim of the article is to answer the question of whether the institute of fines has changed, as well as to confirm or refute the hypothesis that the institute of fines is a traditional sanctioning tool in tax administration and that this institute is sufficiently regulated by legislation and that the stimulating func¬tion of the tax can be found in this institute.

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