Vymáhání daňových nedoplatků

Abstract

The goal of my thesis is to find out an effectiveness of enforcement of tax underpayment according to single kind of execution, its analysis and suggestion for its improvement. I would like to point out the problems in present legal system that negatively affect a success of tax underpayment execution and simultaneously come up with possible solutions for more successful enforcement of every kind of tax. I have decided to work on this theme mainly because tax underpayment number grows fast nowadays and its enforcement is more and more difficult. The second most important reason for this theme is that almost everybody is a tax payer and is therefore in contact with this issue in real life. The last reason why to write this thesis is my work experience as a tax administrator.