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Target population of debtors in distraints as beneficiaries of public policy measures
Braun, Vojtěch ; Dobiášová, Karolína (advisor) ; Plaček, Michal (referee)
This diploma thesis aims to analyse the approaches of policy actors towards the target population of debtors in enforcement proceedings. The object of the research is the perceptions of debtors by the political representation and the influence of these perceptions on the proposed measures. The area of enforcement proceedings has seen considerable changes in recent years. The main changes are described in this thesis. The history of the system of enforcement proceedings in the Czech Republic is also briefly presented. The thesis analyses the media outputs of various political actors operating between 2017 and 2025, looking at how debtors are portrayed and what instruments are proposed towards them. The approach to debtors is analysed for all political parties that successfully ran for the Chamber of Deputies in the 2017 and 2021 elections. The results are interpreted using the social construction theory of target populations to explain why the definitions of target populations are constructed in that particular way and what this means for debtors. Four distinct approaches to debtors are identified and described, which differ in their perceptions of debtors, preferred changes in the area of enforcement proceedings, or their motivations.
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Employee remuneration and the obligation to deduct wages
Klečková, Bianka ; Černá, Petra (referee) ; Kalová, Dagmar (advisor)
This bachelor thesis focuses on rewards for employees and deductions from wages. Law related to employment is described in the first part as well as employee benefits, their tax effectivenes and finally execution. Analytical part describes a chosen company and its employees in execution. Last part contains suggestions for benefits based on a personal discussion that will lead to s fullfilment of set budget and tax optimization.
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Recovery of Debts by Custom Office Náchod
Kánský, Břetislav ; Pavelka, Milan (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with problems of debt recovery by Customs office Náchod. Bachelor thesis is divided into three capitols. The first part is focused on the law requirements and the process of the tax procedure. The following part is dedicated to identifying and analyzing problems. The final chapter engages optimization of debt recovery by customs office.
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Analysis of Debt Collection in Company Poličská stavební, s.r.o.
Minář, Michal ; Kučera, František (referee) ; Musilová, Helena (advisor)
My bachelor's thesis deals with problems of debt collection after due date. The theoretical part focuses on the creation, ensuring, limitation and termination claims. It also deals with methods of debt collection according to the Civil Procedure Code, Enforcement Code and arbitration procedure. The thesis analyzes overdue receivables in the company Poličská stavební, s. r. o. and submits proposals for more effective debt collection in this company.
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Proposal for Debt Collection Improvement in the Enterprise
Habrdová, Veronika ; Továrková, Hana (referee) ; Musilová, Helena (advisor)
Bachelor thesis is divided into three main parts. First part is dealing with the general issue of enforcement of the cessions. It is concerned the legal, accounting and tax aspects. The following part is concerned receivables in selected stock company. More precisely it is trade receivables. Based on the analysis results of receivables current situation in company, I've proposed remedies which would help improve the current situation in Poda Inc.
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Proposal of the Debt Collection Improvement in the Entreprise
Kellnerová, Sabina ; Kyrych, Vladimír (referee) ; Musilová, Helena (advisor)
My bachelor thesis deals with the proposal of the debt collection improvement in the enterprise. In the first part which is theoretical, there are explained the basic words from the point of view of accounting, taxes and economics. The businessman is briefly introduced in the second part which is analytical. And finally the analysis of the present conditions of the debt collection is presented. In the conclusive part there is my own proposal of the system of the debt collection described.
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Debt Collection by Findebt a.s.
Janák, Milan ; Turkovič, Alexander (referee) ; Musilová, Helena (advisor)
My bachelor work is focused on the issue of requisition ceded debts by FinDebt a.s. - commercial corporation. The aim of my work is to give the reader complete picture of the whole process of requisition of ceded debts as well as tax and accounting aspects. In the second part of my work, I have analyzed the requisition itself. The last part of my work is concerned with possible solutions connected to requisition of ceded debts.
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Proposal of the Debt Collection Improvement in the Enterprise
Pavlíková, Petra ; Kyrych, Vladimír (referee) ; Musilová, Helena (advisor)
The theme of this work is to analyze the current state on how to enforce outstanding debts. The theoretical part defines terms of receivables, collateral liquidation based on claims, judicial and extrajudicial enforcement. Receivables are characterized by accounting, tax and economic terms. The analytical part describes the business entity, line of the business and the current situation which is a dramatic problem within debt recovery. The third part is designed to show the most appropriate ways to ensure receivables.
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