Institut sjednání daně v daňovém řádu a jeho význam
Institute of tax negotiation in the Tax Code and its importance

Summary/Abstract: Tax negotiation is the last method of determining tax, which is regulated by the Tax Code. The article is focused on the tax negotiation as an institute from the point of view of legal regulation, the context of the previous two methods of tax determina¬tion, commentary literature and especially reflects on the applicability of this institute in practice based on information provided by the General Financial Directorate and the Financial Office in Olomouc.

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