Úpadek dlužníků v daňovém řízení

Abstract

This paper outlines the problems and analyzed in Czech legislation on insolvency proceedings. The work consists of two parts. Theoretical and methodological part of a bankruptcy law and the process of bankruptcy and insolvency proceedings, and also points to changes in insolvency law over the law on bankruptcy. Use the table shows, for which significant changes occurred. Finally, new forms of dealing with bankruptcy. Second, the practical part, outlines what she looks like an application of both laws in the tax management process and analyze the proceedings of taxpayers in terms of financial authorities in the years 2005-2009. Benefit the work should be integrated to interpret the issue of insolvency and its practical application, including proposed method of improving the efficiency of fiscal management in the field of bankruptcy debtors.