Predictability Principle of Tax Sanctions Threats in the Legal
System

D 2020

Predictability Principle of Tax Sanctions Threats in the Legal System

BURIANOVÁ, Olga and Jiří URBÁNEK

Basic information

Original name

Predictability Principle of Tax Sanctions Threats in the Legal System

Name in Czech

Zásada předvídatelnosti hrozeb daňových sankcí v právním systému

Authors

BURIANOVÁ, Olga (203 Czech Republic, guarantor, belonging to the institution) and Jiří URBÁNEK (203 Czech Republic, belonging to the institution)

Edition

Singapore, Proceedings of the 30th European Safety and Reliability Conference and the 15th Probabilistic Safety Assessment and Management Conference, p. 2379-2386, 8 pp. 2020

Publisher

Research Publishing

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Singapore

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

URL

RIV identification code

RIV/04274644:_____/20:#0000687

Organization unit

University of Finance and Administration

ISBN

978-981-14-8593-0

Keywords (in Czech)

Kontinuita podnikání, metoda dynamické vektorové logistiky procesů, bezpečnostní rizika, daňové sankce, daňový zákon, daňová atribuce (sankce DPH), daň z přidané hodnoty

Keywords in English

Business Continuity; Dynamic Vector Logistics of Processes Method; Security Risks; Tax Sanctions; Tax Code; Tax Attribution (VAT Sanction); Value Added Tax

Abstract

ORIG CZ

V originále

The mission of the economic entity is to produce added value. Business is related to tax levies and related obligations of monetary and non-monetary nature. In the event of a breach of these obligations, penalties may be imposed and may result in disruption of the financial entity’s economic flows and decrease in value added. The subject of this work is the analysis of selected tax sanctions in the Czech Republic. The aim of this paper is to identify potential risks arising from the prescription of tax sanctions for economic subject. To achieve this paper’s aims, the exquisite instrument is the application of special modelling and simulation methodology for crisis scenarios – the DYVELOP method (Dynamic Vector Logistics of Processes).

In Czech

Posláním hospodářského subjektu je vytvářet přidanou hodnotu. Podnikání souvisí s daňovými poplatky a souvisejícími povinnostmi peněžní a nepeněžní povahy. V případě porušení těchto povinností mohou být uloženy pokuty, které mohou mít za následek narušení ekonomických toků finančního subjektu a snížení přidané hodnoty. Předmětem této práce je analýza vybraných daňových sankcí v České republice. Cílem tohoto příspěvku je identifikovat potenciální rizika plynoucí z předpisu daňových sankcí pro ekonomický subjekt. K dosažení cílů tohoto příspěvku je využit nástroj aplikace speciální metodiky modelování a simulace pro krizové scénáře - metoda DYVELOP (Dynamic Vector Logistics of Processes).

Citovat

BURIANOVÁ, Olga and Jiří URBÁNEK. Predictability Principle of Tax Sanctions Threats in the Legal System. Online. In Piero Baraldi, Francesco Di Maio, Enrico Zio. Proceedings of the 30th European Safety and Reliability Conference and the 15th Probabilistic Safety Assessment and Management Conference. Singapore: Research Publishing, 2020, p. 2379-2386. ISBN 978-981-14-8593-0.

@inproceedings{8716,
   author = {Burianová, Olga and Urbánek, Jiří},
   address = {Singapore},
   booktitle = {Proceedings of the 30th European Safety and Reliability Conference and the 15th Probabilistic Safety Assessment and Management Conference},
   editor = {Piero Baraldi, Francesco Di Maio, Enrico Zio},
   keywords = {Business Continuity; Dynamic Vector Logistics of Processes Method; Security Risks; Tax Sanctions; Tax Code; Tax Attribution (VAT Sanction); Value Added Tax},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Singapore},
   isbn = {978-981-14-8593-0},
   pages = {2379-2386},
   publisher = {Research Publishing},
   title = {Predictability Principle of Tax Sanctions Threats in the Legal System},
   url = {https://www.rpsonline.com.sg/proceedings/esrel2020/pdf/5464.pdf},
   year = {2020}
}

TY  - JOUR
ID  - 8716
AU  - Burianová, Olga - Urbánek, Jiří
PY  - 2020
TI  - Predictability Principle of Tax Sanctions Threats in the Legal System
PB  - Research Publishing
CY  - Singapore
SN  - 9789811485930
KW  - Business Continuity
KW  - Dynamic Vector Logistics of Processes Method
KW  - Security Risks
KW  - Tax Sanctions
KW  - Tax Code
KW  - Tax Attribution (VAT Sanction)
KW  - Value Added Tax
UR  - https://www.rpsonline.com.sg/proceedings/esrel2020/pdf/5464.pdf
N2  - The mission of the economic entity is to produce added value. Business is related to tax levies and related obligations of monetary and non-monetary nature. In the event of a breach of these obligations, penalties may be imposed and may result in disruption of the financial entity’s economic flows and decrease in value added. The subject of this work is the analysis of selected tax sanctions in the Czech Republic. The aim of this paper is to identify potential risks arising from the prescription of tax sanctions for economic subject. To achieve this paper’s aims, the exquisite instrument is the application of special modelling and simulation methodology for crisis scenarios – the DYVELOP method (Dynamic Vector Logistics of Processes).
ER  -

BURIANOVÁ, Olga and Jiří URBÁNEK. Predictability Principle of Tax Sanctions Threats in the Legal System. Online. In Piero Baraldi, Francesco Di Maio, Enrico Zio. \textit{Proceedings of the 30th European Safety and Reliability Conference and the 15th Probabilistic Safety Assessment and Management Conference}. Singapore: Research Publishing, 2020, p.~2379-2386. ISBN~978-981-14-8593-0.

Detailed Information on Publication Record