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National Repository of Grey Literature

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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. Detailed record

Tax administrator methods for collecting and exacting of taxes JAREŠOVÁ, Štěpánka My work deal with the legislation of current problems in tax administration in the Czech Republic. The principal goal in improving tax administration is to increase its effectivenesss. Mainly enhancement of effectiveness in tax collection and achieving the situation when the tax administration is in accordance with the standards of EU member states to set long-term objectives for legitimate tax collecting and plannig its activity. With the EU entry, there is still growing importance and deepening cooperation in international tax affairs. In my work I mainly target the means which the Czech Tax Administrator use for tax exaction and I mention the most frequent barriers that obstruct the process of tax collection. Detailed record

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