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Title: Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of ) Municipalities
Author: ;
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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 ...
Title: Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings
Author: ;
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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 ...
Title: Complaint in Tax Administration as an Instrument to Ensure Good Administration
Author:
Date: 2018
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2018)
This contribution deals with the legal institute of complaint as an instrument to ensure
good administration, more precisely good tax administration. The main aim of the contribution
is to confirm or disprove the ...
Title: European Investigation Order and the “Brussels” Bureaucracy
Author: ;
Date: 2018
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2018)
The contribution deals with the insight on the European investigation order, as a tool of
mutual judicial assistance in criminal matters. With the purpose to show that the criticised, so called
Brussels bureaucracy very ...
Title: International Cooperation in the Fight against Tax Evasion
Author:
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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 ...
Title: Public Bureaucracy from the Perspective of the State Budget
Author:
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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. ...
Title: Tax Inspection – Unlawful Interference
Author:
Date: 2018
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2018)
This article focuses on the issue of options, respectively the scope of application of the tax
authorities’ discretion in the use of available instruments to ensure the objective of tax
administration, i.e. the correct ...
Title: Declaration of Tax Information in Constitutional Court Cases in the Czech Republic
Author:
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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 ...
Title: Judicial Review of Municipal Legislation on Hazard Games in the Czech Republic
Author: ;
Date: 2019
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2019)
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 ...
Title: The Legal Aspects of Reducing the Bureaucracy of the Court Administration
Author:
Date: 2018
Submitted: 2019-12-03
(Nordex Nonprofit Kft. – Dialóg Campus Kiadó, 2018)
The article deals with questions of the bureaucratic organisation of courts, or in other
words, how the court administration can affect, or is able to affect judicial autonomy, professionalism,
the court’s decision making ...