Posouzení efektivity zajištění a vymáhání pohledávek správcem daně

Abstract

The subject of the thesis is the registration of tax receivables in the insolvency proceeding. The main purpose of the thesis is to assess the effectiveness of the registration and recovery of receivables by the tax administrator in insolvency proceedings. The theoretical part describes the procedure of registration of receivables into insolvency proceedings of the tax administrator. In the practical part there is an analysis of selected insolvency proceedings. The analysis deals with the duration of insolvency proceedings, the ratio of secured and unsecured receivables and the ratio of declared and paid amount of receivables. The analysis showed that satisfaction from insolvency proceedings is very low. Therefore, recommendations were proposed to improve the process of receivables registration.