Právné aspekty a zásady správy daní v Slovenskej republike a vo vybraných štátoch
Legal aspects and principles in field of tax administration in Slovak republic and some chosen states
Author(s): Soňa KubincováSubject(s): Economy, Law, Constitution, Jurisprudence
Published by: Univerzita Palackého v Olomouci
Keywords: Tax regulation;tax principles / rules;tax administration
Summary/Abstract: The administration of taxes in the Slovak legal regulation is the procedure connecting to correct determination and providing payments with operations according to tax order system and individual regulations. This paper deals with common constitutional principles and regulations used in tax administration referring to the relevant judicature with comparisons to principles of tax – administrations in some chosen states.
Journal: Acta Iuridica Olomucensia
- Issue Year: 13/2018
- Issue No: 2
- Page Range: 62-80
- Page Count: 19
- Language: Slovak
