Zajištění úhrady daně

Abstract

The bachelor thesis deals with a securing of tax payment from both points of view – tax administrator and common tax subject. The aim of this thesis is to prove or disprove an idea whether the Financial administration overuses or even abuse the institute of tax payment. In theoretical part of the thesis, there are possible forms of the securing of tax payment factually mentioned and their consequent applications on the tax subject. The mean of tax securing institute is discussed as well as the purpose of this payment order issuing and necessities related to it. Further, this part contains the analysis of the entire process of securing of tax payment from both points of view – tax administrator and common tax subject based on tax order valid up to 1st January 2011. The practical part of this thesis mentions the concrete example of tax securing using the concrete company. It describes and analyzes the whole case from the first tax control provided by the financial office up to legal action. In conclusion of the thesis, there are processes of financial administration evaluated in both aspects – generally and concretely in used example.