| Abstract [eng] |
This master's thesis analyzes one of the forms of control of taxpayers – tax inspection, by which the tax administrator controls how the taxpayer fulfills his tax duty in calculating, declaring and paying taxes. There are three types of tax inspection – complex, thematic and operational, but in this work only complex and thematic inspection is analyzed, examining relevant legislation and case law. Examining this topic of the master 's thesis reveals the concept of tax inspection. Also, this paper examines and presents in detail the course of the tax inspection procedure, which begins with the issuance of an inspection order and ends with the decision on the inspection report or the approval of the inspection report certificate. When violations of tax laws are identified, the tax administrator, when deciding on the inspection report, additionally calculates the amounts of taxes payable, the fine and default interest. The legislation distinguishes between three special methods of tax calculation applied by the tax administrator, i. e. the tax can be calculated by applying the principle of precedence over form, based on the assessment of the tax administrator and documents received from other state institutions stating that tax laws have been violated. This paper analyzes the cases in which the tax administrator applies each of the special tax calculation methods, and the analysis of the case law provides examples of the application of special tax calculation methods in practice. |
