Daňová kontrola v právních a účetních souvislostech

The bachelor thesis gives a handle for the purpose of a tax control issues unconventionally, by combining the two perspectives, law and accounting. It defines the basic concepts, which are tax administration, tax administrator, tax control. Tax control is characterized from the perspective of law, it's initiation, progress and termination. It also deals with the rights and obligations of the taxpayer and the tax administrator, which are imposed to them for the purpose of tax control by the Tax Procedure Code. The work focuses on selected accounting areas that tax administrator most scans. Ordering these selected areas within the chapter respects the process of transformation of the accounting profit before tax at the corporate tax base. At the end there are connected the selected findings from the published financial controls Czech tax administration.