Daňová exekuce a její dopad na činnost podniku

Abstract

This thesis under the heading " Tax levy and its impact on the company´s running " , consists of six chapters. The first chapter describes the individual tax types and the tax system in Czech Republic. The second chapter introduces the tax settlement as the basic processing in the tax administration precept. The third chapter states the legal premises upon which the tax levy can be performed. In the fourth chapter, the individual levy types are being described, as well as other ways of debt recovery. The fifth chapter states the possible impacts of the tax levy on the company´s running. The sixth chapter is then the individual tax levy ways´ evaluation, including the current situation´s improvement suggestions.