Analýza pohledávek ve vazbě na Celní úřad

Abstract

The fundamental mission of the thesis is to present the issue of debt within the Czech Republic public sector. The solution area contains clear information in order to understand the management of public debt system in several specific cases linked to the split and customs administration. Based on the research, analysis of the development and the efficiency, tables and graphs are processed for an objective assessment of individual claims. The work includes a description of the procedure from the early stage to the enforcement according to the legal standards. The last part contains the identification, evaluation of shortcomings of the current status, recommendations and suggestions for improvement of the existing governance system based on the experience gained from own practice.