Vymáhání daňových nedoplatků a daňová exekuce

Abstract

The objective of this bachelor work is to point out causes that have a negative effect on effectiveness of exaction of tax arrears, especially from the point of tax procedure. On the basis of both available resources and practical experience separate chapters describe the kinds of tax enforcement and their cosequences, tax procedure, safeguarding of tax arrears and problems connected. The main factors negatively influencing enforcement of tax underpayments and ways to improve this situation are described in the summary