The impact of tax judicature on the process of tax audit in Czech Republic

The thesis focuses on the impact of courts tax practice on the procedure of tax audit in Czech Republic. The main purpose of the thesis was to evaluate the impact of tax judicature on the process of tax audit including the successive acts. Furthermore, the thesis should evaluate the view on tax administration of tax audit procedure reflecting the changes in judicature. The interpretation given by the judicature should be helping by illustration of the tax audit particular phases. Moreover, it should guarantee adequate level of peace to the tax subjects and tax administrators as well during this procedure. In the second part of the thesis, the particular phases of tax audit procedure were evaluated from the perspective of the tax code. This will be effective after January 1st 2011. In the course of the analysis it was shown the currently effective tax code is no more sufficient code of tax administration. It includes lots of deficits affecting the tax audit procedure. The courts tax practice covered these shortages greatly indeed. It also helped for better understanding of the current tax code tax audit paragraphs. Anyway, from the point of view of the controversy between two Czech main courts - the Constitutional Court and the Supreme Administrative Court - the absolute peace during the tax audit procedure is not achievable. From all these facts, as well as from the difficultness of following all the actual judicature concerned, I concluded, the function of the new tax code is unavoidable.