Vymáhání daňových nedoplatků v České republice včetně jejich zajištění a daňové exekuce

Abstract

The objective of this bachelor thesis is to evaluate the effectiveness of enforcement on tax arrears in the Czech Republic and to describe ways to enforce them. The first chapter describes basic principles regarding to sphere of administration of taxes. The second chapter deals with the emergence of tax arrears and procedures for their security. The second chapter also includes a description of the types of tax execution. The practical part of the thesis evaluates the effectiveness of enforcement on the various types of taxes.