Predictability Principle of Tax Sanctions Threats in the Legal System

@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 a 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, s.~2379–2386. ISBN~978-981-14-8593-0. Dostupné z: https://dx.doi.org/10.3850/978-981-14-8593-0\_{}5464-cd.