Platební morálka daňových subjektů a daňová exekuce

Abstract

In my thesis I deal with optimal tax theory and tax system in the Czech Republic. Further on, I mention the progress of tax management and the issue of the enforcement of tax arrears. Last but not least I present the development of tax revenues and arrears. An important part of the thesis are my suggestions for improving the enforcement of arrears. Tax execution is almost the last step in the enforcement of tax arrears and it is very unpleasant especially for taxpayers. It is necessary to improve the payment discipline of taxpayers, to avoid too frequent executions. If the tax administrators cooperate with taxpayers, it will contribute to the fulfillment of our government budget and improving the living standards of all citizens.