Administration of legal persons´ income tax
| Audit Id | 1562151727843 |
|---|---|
| Title | Administration of legal persons´ income tax |
| Titre dans la langue originale |
Správa daně z příjmů právnických osob Czech |
| Année | 2019 |
| Sujet |
Taxation and Duties |
| Type |
Compliance/Legality |
| Type de performance |
Performed by single SAI |
| Description | The Supreme Audit Office focused on corporate income tax administration in 2013-2016. Auditors addressed, in particular, how the collection of this tax had worked in practice and what results the financial administration1 had achieved in its collection. They also dealt with areas which might have a negative impact on the collection of the tax. One of the risk areas is tax evasion and tax avoidance by means of the so-called ‘linked third parties’ — a capitally or personally linked companies which are often based in countries with more favourable tax arrangements. |
| Auteur |
Czech Republic |
| Matériels |
Press release Czech Press release English Audit report Czech |
| Contact |
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