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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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Civil enforcement and tax enforcement (a comparison)
Černoch, David ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
The purpose of my thesis is to compare civil enforcement and tax enforcement. My thesis also investigates which proceedings is more effective. Civil enforcement is the legal proceedings regulated in Act No. 120/2001 Sb. On Executors and Execution Proceedings. Tax enforcement is regulated in different Act No. 280/2009 Sb. Tax Code. Both legal institutions are designated to enforce legal decision with order to pay the money. There are different subjects applies the law in these legal proceedings. The aim of the civil enforcement is enforce a debt for human beings or artificial person, but tax enforcement is used for enforce receivable of state to state budget or to different public budget. I describe this differences in my thesis. The thesis is composed of eight chapters, each of them contains analysis of important parts these legal adjustments. Chapter one is introductory and shows goal and purpose of the thesis. This chapter also explains terms which are used in the thesis. Chapter two focuses on history of civil enforcement and tax enforcement. Chapter three characterizes subjects in the proceedings and is subdivided into four parts. Chapter four is subdivided into four parts too. This chapter explicates the role of court in enforcement proceedings. Civil courts has different significance for civil...
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Recovery of tax arrears and tax execution
Havlovicová, Jaroslava ; Vybíral, Roman (advisor) ; Boháč, Radim (referee)
Recovery of tax arrears and tax execution Abstract The aim of this diploma thesis is the processing of the topic of tax arrears recovery and tax execution, which are crucial areas in the legislation of all democratic rule of law. My original intention was to focus on the analysis of legislation, but also on practical issues, real problems and their possible solutions. I divided the thesis into four parts, which are further divided into chapters and subchapters. The first part of the thesis is devoted to the current legal regulation of the recovery of tax arrears, which is largely embodied in the Rules of Tax Procedure. In several cases significant changes have occurred with the legal effect of this Act, in such cases the comparison with the previous legislation was made. Recovery of tax arrears in the meaning of the term covering various ways of recovery including tax execution is modified in the second part of this thesis. In this part the major focus was given on the statutory procedures during the recovery of arrears through a bailiff and during the recovery of the tax administrator's claim against the tax debtor in insolvency proceedings. Since these two ways are primarily governed by different laws than tax execution, I particularly tried to emphasize the differences between the methods of recovery...
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Civil enforcement and tax enforcement (a comparison)
Černoch, David ; Macková, Alena (advisor) ; Pohl, Tomáš (referee)
The purpose of my thesis is to compare civil enforcement and tax enforcement. My thesis also investigates which proceedings is more effective. Civil enforcement is the legal proceedings regulated in Act No. 120/2001 Sb. On Executors and Execution Proceedings. Tax enforcement is regulated in different Act No. 280/2009 Sb. Tax Code. Both legal institutions are designated to enforce legal decision with order to pay the money. There are different subjects applies the law in these legal proceedings. The aim of the civil enforcement is enforce a debt for human beings or artificial person, but tax enforcement is used for enforce receivable of state to state budget or to different public budget. I describe this differences in my thesis. The thesis is composed of eight chapters, each of them contains analysis of important parts these legal adjustments. Chapter one is introductory and shows goal and purpose of the thesis. This chapter also explains terms which are used in the thesis. Chapter two focuses on history of civil enforcement and tax enforcement. Chapter three characterizes subjects in the proceedings and is subdivided into four parts. Chapter four is subdivided into four parts too. This chapter explicates the role of court in enforcement proceedings. Civil courts has different significance for civil...
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Establishment and enforcement of claims under the Tax Code
Holubová, Kateřina ; Pikola, Pavel (advisor) ; Hájková, Ivana (referee)
The tax system is one of the basic systems of Czech Republic, that make gaining wherewithals for realization of all functions and policies of countries leading to acceptable life in economically developed society, possible. The complexity of the tax system is determined by the grade of progress in given country; but is always defined with legislative framework, which defines as rigths so duty of all participants in tax system.
From effectivity view is important to find ( and use) the effective tool for recovery of tax arrears, which are part of the whole system.
Theoretical part deals with explanation of current legislative dealing with taxes in Czech Republic. Practical part is about analysis of tax liquidator at the local level and the conclusions, that could be used, in a generalised form, as a basis for improving the effectivity of whole tax system.
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