Complaint in Tax Administration as an Instrument to Ensure Good Administration
Megjelenés dátuma : 2018
Dokumentum típusa : Folyóiratcikk
Kulcsszó : good governance, good administration, good tax administration, law, Tax Law, Tax Code, complaint
Absztrakt :
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 hypothesis that a complaint is an institute that effectively protects
people involved in tax administration and thereby mediates good governance. In the contribution,
the method of analysis will be used to analyse and define theory and legal regulation.
