Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings
Absztrakt :
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.