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The role of accounting in tax administration
Author(s): Dana BárkováSubject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: Keywords: accounting; tax administration; means of evidence
Summary/Abstract: The article focuses on the role of accounting as a means of proving tax claims, evolution of legal regulation of the area, as well as the consequences when one of the parties (taxpayer or tax administrator) fails to fulfil its obligations. It also summarizes the principle of documentation in accounting and the development of the requisites of an accounting document under the current Accounting Act, and in the draft of the new Accounting Act.
Journal: Acta Iuridica Olomucensia
- Issue Year: 18/2023
- Issue No: 3
- Page Range: 46-58
- Page Count: 13
- Language: Czech