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Vedení účetnictví versus daňová kontrola

Authors
Publisher
Česká zemědělská univerzita v Praze
Publication Date
Keywords
  • Účetnictví
  • Daňová Evidence
  • účetní Jednotka
  • Daňový Subjekt
  • Správce Daně
  • účetní Závěrka
  • Inventarizace
  • Daňová Kontrola
  • Accounting
  • Tax Evidence
  • Accounting Entity
  • Tax Subject
  • Tax Administrator
  • Final Accounts
  • Inventory
  • Tax Search

Abstract

This bachelor thesis deals with bookkeeping and tax search issues. The Bookkeeping chapter deals with the explanation of some accounting terms and characteristics of accounting systems. It also mentions the possibility of overall expenditures use for self-employed individuals and its benefits in practice. It also covers obligations relating to bookkeeping and possible penalties for non-compliance. The characteristics of meaning of final accounts together with activities preceding its establishment is the integral part. The inventory of individual items of balance including examples of some inaccuracies is a very important chapter that each accounting entity should take care to follow precisely. Another chapter is tax search, which describes the beginning of tax search, its process and completion. Special attention is paid to the tax search process itself, which characterizes particular rights and duties of each tax subject and also laws and duties for the tax administrator. Possible consequences of tax search are also mentioned. In conclusion, the chapter covers the necessity of strict adherence to tax and accounting laws for each tax subject and a presumption of co-operation between the tax subject and the tax administrator, who facilitates a calm and quick tax procedure minimizing dissatisfaction, disagreements, contentions and conflicts during tax search.

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