Vymáhání a zajištění pohledávek správcem daně

Abstract

In the Theoretical Part the Thesis describes legal means and forms that the tax administrator applies for exaction and restraint of a voluntary uncompleted tax obligation including its accessories, eventually of a tax obligation that is not determined or due yet. I describe here various forms of tax execution and restraint of back taxes. In the Practical part I analyze trends in numbers and volumes in completing the right of lien institution, in restraining orders in 2004 – 2008, in shares of individual forms of tax execution applied by tax administrators and I evaluate the range and efficiency of the most used forms.