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The receivables overdue of state: One of the biggest issues of fiscal policy in the Czech Republic from 2000 to 2014
Šebestová, Katarína ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The aim of the thesis is the analysis of the volume of state receivables overdue arising mainly from the underpayment of taxes, duties, social insurance during the time period from 2000 to 2014. The aim is also an analysis of the recovery of overdue receivables in the Czech Republic that should lead to identification of causes of bad developments in the period. The topic is important and actual because of the fact that the overdue claims are one of the biggest challenges of fiscal policy in the Czech Republic over the past 15 years. Benefit from examining this issue should be to identify the causes of negative developments in the period. The theoretical part describes the theory of economic policy with special reference to one of their major segments, fiscal policy, which is the essence of tackle. Then it analyzes the theory of government failure, the theory of moral hazard, etc. The main content of the practical part is to analyze the volumes of different types of overdue receivables in the period, an analysis of the recovery of overdue receivables in the Czech Republic, the identification and characterization of the causes of negative developments and, last but not least, the draft national economic measures aimed at eliminating these causes.
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