Academic literature on the topic 'Daňová kontrola'

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Journal articles on the topic "Daňová kontrola"

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Špalek, Jiří, and Zuzana Špačková. "Daňová morálka a daňové úniky v ekonomických experimentech." Sociální studia / Social Studies 12, no. 4 (2016): 57–72. http://dx.doi.org/10.5817/soc2015-4-57.

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Dodržování daňové morálky je jednou z oblastí, kde laboratorní experimenty mohou přispět k pochopení individuální racionality ekonomických subjektů. Teoretický model založený na teorii očekávaného užitku a předpokladu racionálního jedince (homo oeconomicus) není schopen pokrýt a vysvětlit komplexitu individuálního rozhodování o (ne)dodržení daňových zákonů. Zároveň platí, že možnosti zkoumat daný jev „v terénu“ jsou omezené. Výsledky získané prostřednictvím laboratorního testování tak mohou pomoci zaplnit prázdná místa ve výzkumu. Námi prezentovaná analýza se v této souvislosti zaměřuje na něk
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Dissertations / Theses on the topic "Daňová kontrola"

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Kuřitka, Jan. "Daňová kontrola správce daně." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4009.

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Bělinová, Marcela. "Elektronická evidence tržeb jako nástroj pro eliminaci daňových úniků." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-263052.

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This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in r
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Lokvencová, Markéta. "Podnikatelé v daňovém řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-433.

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Práce podává výklad zásad daňového řízení, práv a povinností podnikatelů a pracovníků správce daně. Práce je zaměřena na podnikající fyzické osoby. Teoretický výklad zákona je doplněn názornými příklady.
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Paulová, Alžběta. "Daňově uznatelné náklady vybrané společnosti z pohledu daňové kontroly." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383540.

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This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.
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Hospodka, Jan. "Boj daňové správy proti daňovým únikům – přehled transakcí se spojenými osobami." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205292.

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The topic of this thesis is transfer pricing, its significance in international trade and the on-going effort to create appropriate tax rules by both international organisations and the Financial Administration of the Czech Republic. My thesis has a particular focus on a new disclosure to a company's income tax return, that is, the Overview of Transactions with Related Parties. The theoretical part of this thesis addresses the function and significance of transfer pricing in international trade as well as the current development in international and domestic transfer pricing rules. The practic
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Řezníčková, Veronika. "Vliv daňové judikatury na průběh daňové kontroly v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17057.

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The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during thi
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Vatrtová, Monika. "Správy daní v ČR a ve vyspělých zemích." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197066.

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The thesis describes the tax administration in the Czech Republic and other advanced countries that are members of OECD. The subject of the thesis is analysis of the selected indicators and their comparison within the countries. The aim of the thesis is final evaluation of the indicators with respect to the efficiency of the tax administration.
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Burnus, Roman. "Daňové penále v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221973.

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Master's thesis brings the basic summary of principles and methods of tax supervision and comments development of tax penalty. Purpose of the Master's thesis is a creation of proposals for improvement tax collection and increasing efficiency of tax procedure. Increasing tax submission and liberalization of tax penalty system inspired by legislation of European union are strategic goals of thesis.
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Pikman, Oxana. "Komparace vývoje ekonomického chování v Rusku, v Kazachstánu a na Ukrajině." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162788.

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Master thesis was focused on comparative analysis of economic behavior on chosen population of Russia, Ukraine and Kazakhstan. The main goal of this thesis was to define basic trends of the economic behavior in the different dimensions such as history, politics, economics, law and psychology. In the beginning of the thesis was set up hypothesis concerning main factors contributed to the related topic: adaptation, control, trust and fear. Analytical part was focused on research of relationship between defined factors and the process of choosing economic behavior strategy.
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Maděrová, Petra. "Zákonná aplikace transferových cen v podnikové praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75689.

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The diploma paper was focused on analysis of the tools -- it means documentation of transfer pricing and advance pricing arrangement leading to the higher tax bond of tax subject, for example: in the case of tax control. The main benefit of this diploma paper consists of analysis of primary data. These data were obtained from the questionnaire as well as from the interviews oriented mainly on tax control which I had led with 2 multinational companies. The questionnaire, which I had done by myself, was sent to 46 multinational companies which their business platforms are located also in the Cze
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Books on the topic "Daňová kontrola"

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Zatloukal, Tomáš. Daňová kontrola v širších souvislostech. 2nd ed. C.H. Beck, 2011.

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