Tepperová, Jana; Kubantová, Kateřina - In: Český finanční a účetní časopis 2013 (2013) 1, pp. 61-76
The Czech Republic is currently setting up so called single collection point. The aim of this project is to merge collection of taxes, duties and contributions on public insurances. The main goal of the merged administration is simplification, efficiency and rationalization of tax, duties and...
