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Exaction of Tax Arrears
Rausová, Iva ; Dubšeková, Lenka Hrstková (referee) ; Musilová, Helena (advisor)
The bachelor thesis focuses on exaction of tax arrears. Desribes ways in which to exact the tax arrears and analyzes the process of their enforcement in practice. It contains rules designed to tax subjects that can prevent the execution of the tax and proposals for the elimination of problems which significantly reduces the success of the exaction of tax arrears.
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Recovery of Tax Arrears
Brázdová, Markéta ; Žáková, Zuzana (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in tax proceedings. Analyzes legal regulations the recovery of debts by tax administrators in the Czech Republic, in particular by the Law on Tax Administration. Simultaneously, this paper’s trying to find way, how to improve effectiveness of recovery of debts.
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Daňové nedoplatky v České republice
Kabelka, Filip
This diploma thesis deals with the issue of tax arrears and recovery of tax arrears in Czech Republic. The first part is devoted to the theory of taxation, tax administration and tax execution, which is main form that is used by tax administrator to recovery of tax arrears. In this part there is also described the theory of securing tax and relations between tax arrears and criminal law. Following part is focused on analysis of tax arrears administrated by Financial Administration of the Czech Republic and the success rate of the recovery of these arrears. In this part there is also the identification of elements that influence rise and recovery of tax arrears. In the conclusion there are the recommendations given, which should reduce rise of tax arrears and increase the success rate of their recovery.
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Recovery of arrears on local charges
ŠESTÁKOVÁ, Lenka
Local charges are written in Act no 565/1990 of Collection about local charges, which currently includes 9 local charges. The municipal council decides, which charges will be collect and their amount. The local charges are then introduced by a generally binding public notice. Options recover arrears by Act no 280/2009 of Collection tax code, which is effective from 1 January 2011. Municipalities have the option to recover the arrears on their own, a tax execution, or may use the services of an executor. The offices used to recover arrears of tax execution. Most often there are the execution of tax deductions from wages, tax execution commandment receivable account with the payment services and tax execution commandments other monetary claims.
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The impact of tax practice of the courts on tax collection in Czech republic
Knížová, Štěpánka ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
Diploma thesis deals with impact of tax practice of the courts on tax collection procedure. The tax collection procedure is an optional part of the tax proceeding and tops the entire process of tax collection. If taxable person fails his tax liability, the tax administrator will be authorized to order a tax execution. Tax administrator follows the act about tax administration. The main object of the thesis was to evaluate the imperfections of this act and express the conclusions about the possibility of judicature to provide enough support of the act's application in praxis. Concurrently was appraised the influence of new procedual act, which was passed and is going to come into effect next year. The conclusions arise from the historical and law analysis.
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Exekuce ve veřejné správě
Horáková, Jitka Bc. ; Čermáková, Pavlína (advisor) ; Michálek, Lubomír (referee)
Práce se bude zabývat postupem správních orgánů při exekuci, a to ve smyslu z.č. 500/2004 Sb., správní řád. Student se především zaměří na exekuci na peněžitá plnění a z tohoto vyplývající subsidiární použití z.č. 337/1992 Sb., o správě daní a poplatků, v této souvislosti by se student dále zaměřil na souběh a střet daňové a soudní exekuce a případně na porovnání vymáhání daňových nedoplatků prováděných územními finančními úřady a orgány obcí věcně příslušných ke správě daní.
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