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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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Analysis of the Development and Recovery of Tax Arrears
Vejmělek, Jiří ; Musil, Martin (advisor) ; Hauzr, Petr (referee)
The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.
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Analysis of selected areas of tax administration of the Czech republic
Smíšková, Jana ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of this bachelor thesis "Analysis of chosen areas from tax administration of the Czech Republic" is to specify the area of tax payment, i.e. analyse practices of tax administration, to compare tax regulations and Tax administration Act and analyse tax payment and tax arrears.My work is divided into four chapters. The first one devotes to basic notions which are used in tax administration. The second chapter is aimed at chosen tax administrators (land and finance authorities). The third chapter deals with tax payment with deeper view at all three phases - tax accounting, tax collection and. The last chapter is analytical and my focus of intention is directed to the comparison of interrelation between defined rates in particular years and number of tax subjects with values of total cash and tax arrears.
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Tax Avoidance in Excise Tax
VARGOVÁ, Monika
The taxes from consumption are an excise taxes and value adds tax. I will focus on an excise tax. The excise tax is one of the most important income to state budget. The excise taxes belong between indirect taxes and is divided into five selected products, such as cigarettes, bear, vine, alcohol and mineral oils.
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