Řešení daňových nedoplatků právnických osob průmyslového charakteru v části ostravské aglomerace

Abstract

In the teoretical part the diploma thesis describes the possibilities and the complexity of the problem the last part of tax procedure in which taxing authority deals with recovery of tax voluntarily unpaid tax liability of legal entities within the current legislation. In the practical part the analysis of recovery of tax arrears are performed and assessed in the monitored group of taxpayers, in Ostrava agglomeration, in the period 2010 – 2012, with the suggestion of resolution on the theme, recovery of tax claims.