Problematika daňových příjmů obcí z místních poplatků a zkušenosti s vymáháním daňových nedoplatků specifických plátců

Abstract

The goal of this study was to assess and evaluate the progress of tax authorities for recovery of tax arrears.I analyzed the legal corporate standards relating to the topic and I generalized the experience gained by local authorities. I found out that the tax administrators not use all legal options for recovery of tax arrears. Despite that there is precisely determined and legally described method of tax recovery arrears also from identified taxpayers, they do not proceed uniformly. The obtained information I applied in my job and in daily contact with the individual tax administrators, in the district Bruntal. On the based of the illegal procedure I can suggest or recommend stopping regulation of enforcement.I performed an assessment of the legal prerequisites for the development of the tax, I have identified some possible specific taxpayer. In the practical part I have mentioned one of the very preferred ways of recovering tax arrears.It is writ of enforcement deduction from wages from non-insurance social benefits, especially social benefits. I noticed current procedure of the wage payer on involuntary fulfillment of tax obligations.