Full Issue
Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings
The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court’s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts’ rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers’ rights that cover the period 2013–2017.
" ["hu_HU"]=> string(1249) "The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court’s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts’ rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers’ rights that cover the period 2013–2017.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(160) "Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings" ["hu_HU"]=> string(160) "Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#840 (6) { ["_data"]=> array(15) { ["id"]=> int(1375) ["email"]=> string(20) "karfikov@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1328) ["seq"]=> int(0) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0002-5655-7858" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(11) "Karfíková" ["hu_HU"]=> string(11) "Karfíková" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Marie" ["hu_HU"]=> string(5) "Marie" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#816 (6) { ["_data"]=> array(15) { ["id"]=> int(1376) ["email"]=> string(20) "vojtechj@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1328) ["seq"]=> int(0) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0003-0636-8079" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(8) "Vojtěch" ["hu_HU"]=> string(8) "Vojtěch" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Jakub" ["hu_HU"]=> string(5) "Jakub" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(18) "The Czech Republic" [1]=> string(24) "financial administration" [2]=> string(17) "court proceedings" [3]=> string(8) "analysis" } ["en_US"]=> array(4) { [0]=> string(18) "The Czech Republic" [1]=> string(24) "financial administration" [2]=> string(17) "court proceedings" [3]=> string(8) "analysis" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#852 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17910) ["id"]=> int(529) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1328) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }Public Bureaucracy from the Perspective of the State Budget
The state covers needs that are necessary for the running of the state from its revenues (most often from tax revenues). If territorial self-governments exist, certain public goods are funded from territorial budgets. The state contributes concurrently to territorial self-governing units to the performance of delegated powers – most often through subsidies. The contribution to the performance of state administration can be considered one of these subsidies. At all levels of government, the effect of bureaucracy is manifested in the form of coercion consisting of the use of “normative” power and “rewarding” power.
" ["hu_HU"]=> string(637) "The state covers needs that are necessary for the running of the state from its revenues (most often from tax revenues). If territorial self-governments exist, certain public goods are funded from territorial budgets. The state contributes concurrently to territorial self-governing units to the performance of delegated powers – most often through subsidies. The contribution to the performance of state administration can be considered one of these subsidies. At all levels of government, the effect of bureaucracy is manifested in the form of coercion consisting of the use of “normative” power and “rewarding” power.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(59) "Public Bureaucracy from the Perspective of the State Budget" ["hu_HU"]=> string(59) "Public Bureaucracy from the Perspective of the State Budget" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#824 (6) { ["_data"]=> array(15) { ["id"]=> int(1377) ["email"]=> string(19) "markova@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1329) ["seq"]=> int(1) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0002-0204-4571" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Markova" ["hu_HU"]=> string(7) "Markova" } ["givenName"]=> array(2) { ["en_US"]=> string(4) "Hana" ["hu_HU"]=> string(4) "Hana" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(12) "state budget" [1]=> string(12) "public goods" [2]=> string(50) "contribution to the performance of delegated power" [3]=> string(11) "bureaucracy" } ["en_US"]=> array(4) { [0]=> string(12) "state budget" [1]=> string(12) "public goods" [2]=> string(50) "contribution to the performance of delegated power" [3]=> string(11) "bureaucracy" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#875 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17911) ["id"]=> int(530) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1329) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities
The authors of the paper will analyse the structure of revenues and expenditures of local governments and evaluate the actual level of their independence. The authors will try to identify the room for improving of the financial position of the municipalities and special attention will be paid to a certain means of rationalisation of public administration, particularly computerisation within the e-Government projects that should, inter alia, lead to reduction of the administrative burden laid upon (local) government bodies and also saving of the budget. The analysis, largely based on a survey conducted by the authors within primary research, shows that performance of reforms in terms of rationalisation efforts may be a way forward, hence, the one analysed in this paper was not implemented in a fully satisfactory manner.
" ["hu_HU"]=> string(837) "The authors of the paper will analyse the structure of revenues and expenditures of local governments and evaluate the actual level of their independence. The authors will try to identify the room for improving of the financial position of the municipalities and special attention will be paid to a certain means of rationalisation of public administration, particularly computerisation within the e-Government projects that should, inter alia, lead to reduction of the administrative burden laid upon (local) government bodies and also saving of the budget. The analysis, largely based on a survey conducted by the authors within primary research, shows that performance of reforms in terms of rationalisation efforts may be a way forward, hence, the one analysed in this paper was not implemented in a fully satisfactory manner.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(107) "Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities" ["hu_HU"]=> string(107) "Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#879 (6) { ["_data"]=> array(15) { ["id"]=> int(1378) ["email"]=> string(21) "anna.romanova@upjs.sk" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1331) ["seq"]=> int(2) ["userGroupId"]=> int(286) ["country"]=> string(2) "SK" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(10) "Románová" ["hu_HU"]=> string(10) "Románová" } ["givenName"]=> array(2) { ["en_US"]=> string(4) "Anna" ["hu_HU"]=> string(4) "Anna" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#80 (6) { ["_data"]=> array(15) { ["id"]=> int(1379) ["email"]=> string(24) "karolina.cervena@upjs.sk" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1331) ["seq"]=> int(2) ["userGroupId"]=> int(286) ["country"]=> string(2) "SK" ["orcid"]=> string(0) "" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(9) "Červená" ["hu_HU"]=> string(9) "Červená" } ["givenName"]=> array(2) { ["en_US"]=> string(9) "Karolína" ["hu_HU"]=> string(9) "Karolína" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(6) { [0]=> string(12) "municipality" [1]=> string(15) "self-government" [2]=> string(15) "computerisation" [3]=> string(15) "rationalisation" [4]=> string(12) "e-Government" [5]=> string(9) "local tax" } ["en_US"]=> array(6) { [0]=> string(12) "municipality" [1]=> string(15) "self-government" [2]=> string(15) "computerisation" [3]=> string(15) "rationalisation" [4]=> string(12) "e-Government" [5]=> string(9) "local tax" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#849 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17912) ["id"]=> int(531) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1331) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }International Cooperation in the Fight against Tax Evasion
As regards the fight against tax evasion individual states do not act isolated, on the contrary the key role is being played by international organisations. Because of the wide fiscal sovereignty of states such cooperation takes many forms and outputs. On the one hand, this article aims to identify areas within which the fight against tax evasion occurs. Furthermore, it aims to analyse the development and current status of important international organisations that fight against tax evasion and to present their selected outputs.
" ["hu_HU"]=> string(541) "As regards the fight against tax evasion individual states do not act isolated, on the contrary the key role is being played by international organisations. Because of the wide fiscal sovereignty of states such cooperation takes many forms and outputs. On the one hand, this article aims to identify areas within which the fight against tax evasion occurs. Furthermore, it aims to analyse the development and current status of important international organisations that fight against tax evasion and to present their selected outputs.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(58) "International Cooperation in the Fight against Tax Evasion" ["hu_HU"]=> string(58) "International Cooperation in the Fight against Tax Evasion" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#850 (6) { ["_data"]=> array(15) { ["id"]=> int(1380) ["email"]=> string(20) "vybiralr@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1332) ["seq"]=> int(3) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0002-1112-408X" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(8) "Vybíral" ["hu_HU"]=> string(8) "Vybíral" } ["givenName"]=> array(2) { ["en_US"]=> string(5) "Roman" ["hu_HU"]=> string(5) "Roman" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(11) "tax evasion" [1]=> string(26) "international organisation" [2]=> string(4) "OECD" [3]=> string(14) "European Union" } ["en_US"]=> array(4) { [0]=> string(11) "tax evasion" [1]=> string(26) "international organisation" [2]=> string(4) "OECD" [3]=> string(14) "European Union" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#885 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17914) ["id"]=> int(532) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1332) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic
The aim of the article is to discover fundamental regulating legislative activities of municipalities in the field of hazard games. For several recent years there have been a lot of problematic cases relating to authorisations to carry on hazard games in the Czech towns and villages that have had to be decided by the Ministry of Finance and later by administrative courts and the Constitutional Court. Some of the decisions can be considered fundamental and very relevant for fundamental principles of municipal legislation making. The authors focus on elected court decisions with the aim to evaluate the practise of municipalities in the field.
" ["hu_HU"]=> string(655) "The aim of the article is to discover fundamental regulating legislative activities of municipalities in the field of hazard games. For several recent years there have been a lot of problematic cases relating to authorisations to carry on hazard games in the Czech towns and villages that have had to be decided by the Ministry of Finance and later by administrative courts and the Constitutional Court. Some of the decisions can be considered fundamental and very relevant for fundamental principles of municipal legislation making. The authors focus on elected court decisions with the aim to evaluate the practise of municipalities in the field.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["prefix"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["subtitle"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(78) "Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic" ["hu_HU"]=> string(78) "Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic" } ["locale"]=> string(5) "en_US" ["authors"]=> array(2) { [0]=> object(Author)#888 (6) { ["_data"]=> array(15) { ["id"]=> int(1381) ["email"]=> string(19) "kohajda@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1333) ["seq"]=> int(4) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0001-7235-0921" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Kohajda" ["hu_HU"]=> string(7) "Kohajda" } ["givenName"]=> array(2) { ["en_US"]=> string(7) "Michael" ["hu_HU"]=> string(7) "Michael" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } [1]=> object(Author)#878 (6) { ["_data"]=> array(15) { ["id"]=> int(1382) ["email"]=> string(20) "moravec.ji@gmail.com" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1333) ["seq"]=> int(4) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0003-4856-385X" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Moravec" ["hu_HU"]=> string(7) "Moravec" } ["givenName"]=> array(2) { ["en_US"]=> string(4) "Jiri" ["hu_HU"]=> string(4) "Jiri" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(8) "gambling" [1]=> string(12) "hazard games" [2]=> string(11) "legislation" [3]=> string(12) "municipality" } ["en_US"]=> array(4) { [0]=> string(8) "gambling" [1]=> string(12) "hazard games" [2]=> string(11) "legislation" [3]=> string(12) "municipality" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#877 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17915) ["id"]=> int(533) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1333) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }Declaration of Tax Information in Constitutional Court Cases in the Czech Republic
This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic. The aim of this paper is to familiarise readers with the relevant Czech regulation and case law of the Czech Constitutional Court and to provide conclusions evaluating this case law and legislation. The beginning of this paper is devoted to respective provisions of the Tax Procedure Code, Charter of Fundamental Rights and Freedoms, Act on VAT and Act on Transactions evidence. Then, the part dealing with the development of the Constitutional Court approach evaluating the practice of the tax administration follows. Finally, the author provides his conclusions estimating future development in this issue. Scientific methods used in this paper are analysis, induction, deduction and description. The aim of the contribution is therefore the evaluation how the recent case law will affect the current legislation and what steps should be made by the Czech Parliament.
" ["hu_HU"]=> string(1090) "This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic. The aim of this paper is to familiarise readers with the relevant Czech regulation and case law of the Czech Constitutional Court and to provide conclusions evaluating this case law and legislation. The beginning of this paper is devoted to respective provisions of the Tax Procedure Code, Charter of Fundamental Rights and Freedoms, Act on VAT and Act on Transactions evidence. Then, the part dealing with the development of the Constitutional Court approach evaluating the practice of the tax administration follows. Finally, the author provides his conclusions estimating future development in this issue. Scientific methods used in this paper are analysis, induction, deduction and description. The aim of the contribution is therefore the evaluation how the recent case law will affect the current legislation and what steps should be made by the Czech Parliament.
" } ["copyrightHolder"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["title"]=> array(2) { ["en_US"]=> string(82) "Declaration of Tax Information in Constitutional Court Cases in the Czech Republic" ["hu_HU"]=> string(82) "Declaration of Tax Information in Constitutional Court Cases in the Czech Republic" } ["locale"]=> string(5) "en_US" ["authors"]=> array(1) { [0]=> object(Author)#884 (6) { ["_data"]=> array(15) { ["id"]=> int(1383) ["email"]=> string(20) "sejkorat@prf.cuni.cz" ["includeInBrowse"]=> bool(true) ["publicationId"]=> int(1334) ["seq"]=> int(5) ["userGroupId"]=> int(286) ["country"]=> string(2) "CZ" ["orcid"]=> string(37) "https://orcid.org/0000-0001-8405-5938" ["url"]=> string(0) "" ["affiliation"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["biography"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["familyName"]=> array(2) { ["en_US"]=> string(7) "Sejkora" ["hu_HU"]=> string(7) "Sejkora" } ["givenName"]=> array(2) { ["en_US"]=> string(7) "Tomáš" ["hu_HU"]=> string(7) "Tomáš" } ["preferredPublicName"]=> array(2) { ["en_US"]=> string(0) "" ["hu_HU"]=> string(0) "" } ["submissionLocale"]=> string(5) "en_US" } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } ["keywords"]=> array(2) { ["hu_HU"]=> array(4) { [0]=> string(7) "tax law" [1]=> string(4) "form" [2]=> string(35) "registered books of invoices return" [3]=> string(24) "electronic sales records" } ["en_US"]=> array(4) { [0]=> string(7) "tax law" [1]=> string(4) "form" [2]=> string(35) "registered books of invoices return" [3]=> string(24) "electronic sales records" } } ["subjects"]=> array(0) { } ["disciplines"]=> array(0) { } ["languages"]=> array(0) { } ["supportingAgencies"]=> array(0) { } ["galleys"]=> array(1) { [0]=> object(ArticleGalley)#890 (7) { ["_submissionFile"]=> NULL ["_data"]=> array(9) { ["submissionFileId"]=> int(17916) ["id"]=> int(534) ["isApproved"]=> bool(false) ["locale"]=> string(5) "en_US" ["label"]=> string(3) "PDF" ["publicationId"]=> int(1334) ["seq"]=> int(0) ["urlPath"]=> string(0) "" ["urlRemote"]=> string(0) "" } ["_hasLoadableAdapters"]=> bool(true) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) } } } ["_hasLoadableAdapters"]=> bool(false) ["_metadataExtractionAdapters"]=> array(0) { } ["_extractionAdaptersLoaded"]=> bool(false) ["_metadataInjectionAdapters"]=> array(0) { } ["_injectionAdaptersLoaded"]=> bool(false) }