Procesní a účetní pohled na daňovou kontrolu včetně její analýzy v rámci probíhající reorganizace > daňové správy ČR

The diploma thesis titled "Processional and accounting view at the tax control, including its analysis in the framework of the ongoing reorganization of the tax administration of the Czech Republic" deals with the definition of the term tax inspection after acceptance of the new legislation, the individual phases of tax inspection, as well as institutes which are related to that, mainly rights and obligations of the taxpayer and the tax administrator. Another part of the diploma thesis is focused on the tax inspection and its linkage with the selected areas of accounting, witch are the most often controlled by the tax administrators and where the taxpayers are doing an accounting errors the most often simultaneously , including graphic illustrations of practical examples and self-focus of the inspection activities. The last part of the diploma thesis is dedicated to the tax inspection from different angles, mainly in terms of the inspections, the tax assessment amount , the frequency of the inspections.