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Author
Štrkolec Miroslav
Title
Subjekty daňového konania v Slovenskej republike
The Subjects of Tax Proceedings in Slovak Republic
Source
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne, 2008, nr 1 (1), s. 205-216
Humanum. International Social and Humanities Studies
Keyword
Podatki, System podatkowy, Zarządzanie podatkami
Taxes, Tax system, Tax administration
Note
summ
Country
Słowacja
Slovak Republic
Abstract
The article deals about subjects of tax proceedings in Slovak republic. Tax procedings is actually governed by the Act No. 511/1992 Coll. on tax and fees administration, which also rules organizition of tax administration and personally aspects of tax proceedings. There are two main subjects of tax proceedings - tax administrators and tax subjects. Tax administrators represents interests of state and local administration and have many instruments how to reach the purpose of tax proceedings, which is to levy a tax from taxpayers and to fill up the public budgets. On the other side, tax subjects are in the position of subordination, and have more duties than rights, what is usually in the sfere of public law. Article deals also about the position of ,,third persons" in tax proceedings whith the accent on their place (rights and duties) in this legal process.(original abstract)
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Bibliography
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  1. Bröstl, A., Dobrovičová, G., Kanárik, I.: Základy štátovedy, UPJŠ, Košice, 2000, s. 26
  2. Babčák, V.: Daňové právo, UPJŠ, Košice, 2005, s. 70
  3. Babčák, V.: Daňové právo procesné, ATOM computers, Košice, 2000, s. 127
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ISSN
1898-8431
Language
slo
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