Public Governance, Administration and Finances Law Review最新文献_第5页

International Cooperation in the Fight against Tax Evasion 打击逃税的国际合作

Public Governance, Administration and Finances Law Review Pub Date : 2019-06-30 DOI: 10.53116/pgaflr.2019.1.4

R. Vybíral

引用次数: 0

Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings 衡量捷克金融管理在最高行政法院的成功:法院诉讼程序定量研究的部分结果

Public Governance, Administration and Finances Law Review Pub Date : 2019-06-30 DOI: 10.53116/pgaflr.2019.1.1

M. Karfíková, Jakub Vojtěch

{"title":"Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings","authors":"M. Karfíková, Jakub Vojtěch","doi":"10.53116/pgaflr.2019.1.1","DOIUrl":"https://doi.org/10.53116/pgaflr.2019.1.1","url":null,"abstract":"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.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126321481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic 捷克共和国危险游戏市政立法的司法审查

Public Governance, Administration and Finances Law Review Pub Date : 2019-06-30 DOI: 10.53116/pgaflr.2019.1.5

Michal Kohajda, J. Moravec

引用次数: 0

Declaration of Tax Information in Constitutional Court Cases in the Czech Republic 捷克共和国宪法法院案件中的税务信息申报

Public Governance, Administration and Finances Law Review Pub Date : 2019-06-30 DOI: 10.53116/pgaflr.2019.1.6

Tomáš Sejkora

引用次数: 0

Tax Inspection – Unlawful Interference 税务检查-非法干涉

Public Governance, Administration and Finances Law Review Pub Date : 2018-12-31 DOI: 10.53116/pgaflr.2018.2.8

Damian Czudek

引用次数: 1

Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland 市政预算单位的指定收入帐户是分配给波兰教育服务的公共财政资源部分分散再分配的一种形式

Public Governance, Administration and Finances Law Review Pub Date : 2018-12-31 DOI: 10.53116/pgaflr.2018.2.5

Zbigniew Ofiarski

{"title":"Designated Income Accounts in Budgetary Units of Municipalities as a Form of Partially Decentralised Redistribution of Public Finance Resources Allocated to Educational Services in Poland","authors":"Zbigniew Ofiarski","doi":"10.53116/pgaflr.2018.2.5","DOIUrl":"https://doi.org/10.53116/pgaflr.2018.2.5","url":null,"abstract":"The Act of 27 August 2009 on public finance, which has been in effect in Poland since the beginning of 2010, has changed the rules regarding the keeping of designated income accounts by a commune’s budgetary units. The Act limited the possibility to create designated income accounts within a commune budgetary units. The right to create such accounts is restricted only to budgetary units which perform educational tasks and is an exception from the principle of full budgeting, a principle meaning that a commune’s budgetary units have to transfer all their income to the commune’s budget, and all expenses of budgetary units are covered from the commune’s budgets. In case of educational services, these public tasks are performed by the commune’s budgetary units as organizational units that are most closely linked with the commune’s budget. An exception here, which is an option at the discretion of the Commune’s Council, is to create a designated income account within the commune’s budgetary unit. The aim of the paper is to analyse and evaluate relevant legislation, judicial practice of courts and regional accounting chambers, as well as the doctrine of administrative law, in particular, educational law and public finance law regarding the scope of applicability of designated income accounts for a commune’s budgetary units that perform educational tasks. The hypothesis that the financing of such expenses through a designated income account is a special form of redistribution of public financial resources in a commune was proven correct. The implementation of this form of funding is justified by the nature of public educational services and allows for more efficient management of this part of public finance. The leading method applied in the paper was the dogmatic and legal method, supported by the empirical and analytical method (in particular with regard to the judicial practice of courts and regional accounting chambers).","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120879266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Complaint in Tax Administration as an Instrument to Ensure Good Administration 税务征管中的投诉是确保良好征管的手段

Public Governance, Administration and Finances Law Review Pub Date : 2018-12-31 DOI: 10.53116/pgaflr.2018.2.10

Zuzana Marethová

引用次数: 0

Practical Issues in Tax Proceedings in the Czech Republic 捷克共和国税务诉讼中的实际问题

Public Governance, Administration and Finances Law Review Pub Date : 2018-06-30 DOI: 10.53116/pgaflr.2018.1.10

Tereza Čejková, Nikol Neveceralova

引用次数: 0

Simplified Tax Procedures in the New Tax Ordinance Act in Poland 波兰新税法中的简化税务程序

Public Governance, Administration and Finances Law Review Pub Date : 2018-06-30 DOI: 10.53116/pgaflr.2018.1.3

Leonard Etel, Mariusza Popławski

{"title":"Simplified Tax Procedures in the New Tax Ordinance Act in Poland","authors":"Leonard Etel, Mariusza Popławski","doi":"10.53116/pgaflr.2018.1.3","DOIUrl":"https://doi.org/10.53116/pgaflr.2018.1.3","url":null,"abstract":"The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the General Tax Code Codification Committee. Efforts should be made to increase the efficiency of tax proceedings, which means, among others, the elimination of the overly extensive and formalized procedure for assessment of low tax amounts. At present, for example, proceedings regarding million zlotys tax amounts are carried out on identical terms as in the case of taxes amounting to several dozen PLN. The proposed new law will speed up the handling of many matters, but will also reduce the costs incurred in meeting all the existing procedural requirements. In addition, there should be no proceedings undertaken regarding tax amounts that are lower than the costs of obtaining them. The procedures for serving documents to taxpayers should be also simplified. Currently, they are very expensive. Additionally, they are often ineffective, which leads to the loss of significant tax revenues by the state. In addition, the process of granting individual tax reliefs should be simplified, especially in the context of local taxes. It should be enabled municipalities to independently decide on these entitlements and streamline the procedure for their granting.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128825599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland 税法中比例原则对欧盟法院和波兰最高行政法院判例的影响

Public Governance, Administration and Finances Law Review Pub Date : 2018-06-30 DOI: 10.53116/pgaflr.2018.1.5

Artur Mudrecki

引用次数: 1