Administration of legal persons´ income tax
Audit Id | 1562151727843 |
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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 Press release English Audit report Czech |
Контакт |
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