Daňové nedoplatky a jejich vymáhání v Moravskoslezském kraji

Abstract

The bachelor thesis is focused on issues of enforcement and tax arrears in the Moravian-Silesian Region. The first chapter describes the basic principles in the field of tax administration and describes the basic concepts of tax administration. The content of the second chapter is to define the stages of tax administration, establishment, securing and enforcement of tax arrears with a focus on tax execution. The practical part shows the evolution of the tax arrears in the Moravian-Silesian Region according to various criteria and factors influencing the enforcement of tax arrears.