Vývoj počtu a zaměření daňových rozhodnutí Nejvyšším správním soudem v letech 2003-2023
Development of the number and focus of tax decisions by the Supreme Administrative Court in the years 2003-2023
Author(s): Taťána ZelenskáSubject(s): Law, Constitution, Jurisprudence, Business Economy / Management, Economic development, Law on Economics, Financial Markets, Public Finances, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: the Supreme Administrative Court; decisions; descriptive statistics
Summary/Abstract: The article is aimed at the analysis of the number and focus of tax disputes decided by the Supreme Administrative Court, for the entire period of its existence from 2003-2023. In order to draw conclusions regarding the absolute and relative frequency of decisions, location criteria, the variability and dynamics of the examined sample of 11,752 decisions, the basic expressive means of descriptive statistics are used in the article.
Journal: Acta Iuridica Olomucensia
- Issue Year: 19/2024
- Issue No: 1
- Page Range: 182-198
- Page Count: 17
- Language: Czech
