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Administration of legal persons´ income tax

Audit Id 1562151727843
Title Administration of legal persons´ income tax
Название на языке оригинала

Správa daně z příjmů právnických osob

Czech

Год 2019
Предмет

Taxation and Duties

ТиП

Compliance/Legality

Действие

Performed by single SAI

оПисания 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.
Author

Czech Republic

Материалы

Press release

Czech

View press release

Press release

English

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Audit report

Czech

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Контакт
Strategic Goal 1
eurosai.sg1@nku.cz
https://www.nku.cz/en/
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