Analýza daňových nedoplatků

Abstract

The presented dissertation deals with the analysis of tax arrears with an elaborate focus on tax arrears of central financial authorities. It describes the characterization and function of the taxes, tax system in the Czech Republic including legislation and activity characterization of the central financial authorities. It mentions the possible variants of chosen ways and methods during the enforcement of tax arrears by the central financial authorities from the legislation point of view. You can also find here an analysis of the efficiency of every single way for the distraint of tax arrears and a review of the total tax arrears in a state tax encashment. We can´t forget comparative analysis of demanded and gained tax arrears with the influence on the tax encashment. The aim of my dissertation is to judge the negative influence of tax arrears on the state tax encashment.