Vymáhání daňových nedoplatků v České republice
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor thesis defines the methods of tax arrears recovery and evaluates the effectiveness in their recovery in the Czech Republic. The theoretical part of the thesis is focused on the definition of basic terms of tax administration, methods of recovery of tax arrears and the procedure for securing them. The practical part of the thesis deals with the evaluation of the effectiveness of recovered tax arrears, including influencing factors.
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tax arrears, tax execution, tax administrator, enforcement of arrears, debtor