Vyhodnocení vymáhání daňových nedoplatků v České republice včetně jejich zajištění a daňové exekuce

Abstract

The topic of the bachelor thesis is the evaluation of the collection of tax arrears, including their securing and tax execution. The theoretical part explains the legal regulation which defines the basic mechanisms of tax administration done by tax administrator; the source of tax arrears, ways of securing them and enforcing them through tax execution. The practical part evaluates the amount of tax duty, the amount of exacting and exacted tax arrears and the ways of performing the tax execution in practice during the monitored period. The final part summarizes the evaluation of the collection of tax arrears, including proposals for higher efficiency of their recovery.