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 and Jiří URBÁNEK

Edition

Singapore, 30th European Safety and Reliability Conference, ESREL 2020 and 15th Probabilistic Safety Assessment and Management Conference, PSAM 2020, p. 2379–2386, 8 pp. 2020

Publisher

Research Publishing Services

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Italy

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

Organization unit

University of Finance and Administration

ISBN

978-981-14-8593-0

DOI

http://dx.doi.org/10.3850/978-981-14-8593-0_5464-cd

Keywords (in Czech)

kontinuita podnikání;metoda DYVELOP; bezpečnostní rizika;daňové sankce; daňový řád; daňové atributy; daňové sankce DPH

Keywords in English

Business continuity; Dynamic vector logistics of processes method; Security risks; Tax Attribution (VAT Sanction); Tax code; Tax sanctions; 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.

Citovat

BURIANOVÁ, Olga and Jiří URBÁNEK. Predictability Principle of Tax Sanctions Threats in the Legal System. Online. In Baraldi P.,Di Maio F.,Zio E. 30th European Safety and Reliability Conference, ESREL 2020 and 15th Probabilistic Safety Assessment and Management Conference, PSAM 2020. Singapore: Research Publishing Services, 2020, p. 2379–2386. ISBN 978-981-14-8593-0. Available from: https://dx.doi.org/10.3850/978-981-14-8593-0_5464-cd.

@inproceedings{9496,
   author = {Burianová, Olga and Urbánek, Jiří},
   address = {Singapore},
   booktitle = {30th European Safety and Reliability Conference, ESREL 2020 and 15th Probabilistic Safety Assessment and Management Conference, PSAM 2020},
   doi = {http://dx.doi.org/10.3850/978-981-14-8593-0_5464-cd},
   editor = {Baraldi P.,Di Maio F.,Zio E.},
   keywords = {Business continuity; Dynamic vector logistics of processes method; Security risks; Tax Attribution (VAT Sanction); Tax code; Tax sanctions; Value added tax},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Singapore},
   isbn = {978-981-14-8593-0},
   pages = {2379–2386},
   publisher = {Research Publishing Services},
   title = {Predictability Principle of Tax Sanctions Threats in the Legal System},
   year = {2020}
}

TY  - JOUR
ID  - 9496
AU  - Burianová, Olga - Urbánek, Jiří
PY  - 2020
TI  - Predictability Principle of Tax Sanctions Threats in the Legal System
PB  - Research Publishing Services
CY  - Singapore
SN  - 9789811485930
KW  - Business continuity
KW  - Dynamic vector logistics of processes method
KW  - Security risks
KW  - Tax Attribution (VAT Sanction)
KW  - Tax code
KW  - Tax sanctions
KW  - Value added tax
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 Baraldi P.,Di Maio F.,Zio E. \textit{30th European Safety and Reliability Conference, ESREL 2020 and 15th Probabilistic Safety Assessment and Management Conference, PSAM 2020}. Singapore: Research Publishing Services, 2020, p.~2379–2386. ISBN~978-981-14-8593-0. Available from: https://dx.doi.org/10.3850/978-981-14-8593-0\_{}5464-cd.

Detailed Information on Publication Record