Tax audit and tax sanctions

Abstract

The text is devoted to the relationship between sanctions and control procedures in tax
administration in Czech tax law. After defining the individual types of sanctions, the system of sanctions
arising in connection with controls carried out by tax administrators is analyzed from the perspective
of profitability for public budgets and related impacts. An integral part of the text is a future
outlook and an indication of possible directions of development in the area of sanctions that could
mean an increase in the revenues of public budgets.