Daňové nedoplatky a jejich řešení v daňovém a insolvenčním řízení

Abstract

In the bachelor thesis on the topic "Tax Arrears and Their Solutions in Tax Procedure and Bankruptcy Proceedings" I worked out a comprehesive perspective on current procedural aspects provided by revenue officers, within the law regulated ways and forms for the recovery of tax arrears which should ensure the highest level of the collection of taxes for public funds for the needs of national economy, even if not filled by tax-payers on voluntarily basis. That is why I focused not only on the procedures provided by revenue officers own operations during the tax execution but I mentioned the procedures revenue officers can use out of the reach of the revenue administration.