Vymáhání daňových nedoplatků v České republice včetně jejich zajištění a daňové exekuce

Abstract

This bachelor’s thesis focuses on issue of enforcement of tax arrears in the Czech Republic including their security and tax execution. This bachelor’s thesis describes basic principles in the sphere of administration of taxes; also it describes the establishment of tax arrears including the steps of tax administrators leading to their security and tax execution. The last part of this thesis deals with the ways of enforcement of the tax arrears in chosen tax office and municipal authorities in the Czech Republic.