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Daňová exekuce

Authors
Publisher
Česká zemědělská univerzita v Praze
Publication Date
Keywords
  • Daňový Nedoplatek
  • Správce Daně
  • Daňový Subjekt
  • Zákon
  • Pohledávka
  • Exekuce
  • Exekuční Příkaz
  • Efektivnost
  • Back Taxes
  • Tax Administrator
  • Taxable Unit
  • Law
  • Claim
  • Execution
  • Distress Warrant
  • Effectiveness
Disciplines
  • Economics

Abstract

My dissertation "Tax execution" tries to specify taxation process in the field of back taxes exacting with the aim to mark off the process of tax execution as a specific institute of the state administration. The other part deals with the practical implementation of the tax distraint process, starting with the back taxes and advantages and disadvantages of various types od tax executions. My work also analyses the back taxes in the years 2005 - 2009 and evaluates the economic side of the tax execution according to individual methods. The final part focuses on the expected development of the tax policy in the near future.

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