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  • This paper deals with the system of financial administration authorities in the Czech Republic, which consists of the Ministry of Finance, the General Financial Directorate, Financial Directorates and Tax Offices. At first the paper focuses on the definition of financial administration authorities from a theoretical point of view. Then it focuses on three legal regulations of financial administration authorities. The first is legal regulation that was in force and effective before the end of 2010, the second one is current legal regulation in force and the third one is legal regulation that should be effective from 1st January 2012. The first part of the reform of financial administration authorities was realized in the Czech Republic from 1st January 2011 and its main purpose was a creation of new central administrative authority with a national scope of authority, the General Financial Directorate. The second part of the reform should be effective from 1st January 2012 and its main purpose is to replace 8 Financial Directorates and 199 Tax Offices by only one Appellate Financial Directorate and 15 Tax Offices (14 Tax Offices and the Specialized Tax Office). The aim of this paper is to assess whether the reform will help to make activities of financial administration authorities more efficient. Emphasis is put on comparison of particular legal regulations of financial administration authorities and on main differences between them.
  • This paper deals with the system of financial administration authorities in the Czech Republic, which consists of the Ministry of Finance, the General Financial Directorate, Financial Directorates and Tax Offices. At first the paper focuses on the definition of financial administration authorities from a theoretical point of view. Then it focuses on three legal regulations of financial administration authorities. The first is legal regulation that was in force and effective before the end of 2010, the second one is current legal regulation in force and the third one is legal regulation that should be effective from 1st January 2012. The first part of the reform of financial administration authorities was realized in the Czech Republic from 1st January 2011 and its main purpose was a creation of new central administrative authority with a national scope of authority, the General Financial Directorate. The second part of the reform should be effective from 1st January 2012 and its main purpose is to replace 8 Financial Directorates and 199 Tax Offices by only one Appellate Financial Directorate and 15 Tax Offices (14 Tax Offices and the Specialized Tax Office). The aim of this paper is to assess whether the reform will help to make activities of financial administration authorities more efficient. Emphasis is put on comparison of particular legal regulations of financial administration authorities and on main differences between them. (en)
Title
  • The reform of the system of financial administration authorities in the Czech Republic
  • The reform of the system of financial administration authorities in the Czech Republic (en)
skos:prefLabel
  • The reform of the system of financial administration authorities in the Czech Republic
  • The reform of the system of financial administration authorities in the Czech Republic (en)
skos:notation
  • RIV/00216208:11220/12:10129424!RIV13-MSM-11220___
http://linked.open...avai/predkladatel
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • I
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 164571
http://linked.open...ai/riv/idVysledku
  • RIV/00216208:11220/12:10129424
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Republic; Czech; authorities; administration; financial; system; reform (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [D06915225D78]
http://linked.open...v/mistoKonaniAkce
  • Győr
http://linked.open...i/riv/mistoVydani
  • Győr
http://linked.open...i/riv/nazevZdroje
  • Public Finances: Administrative Autonomies
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Boháč, Radim
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Universitas-Győr Nonprofit Kft.
https://schema.org/isbn
  • 978-963-9819-87-0
http://localhost/t...ganizacniJednotka
  • 11220
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