Daňové nedoplatky v České republice

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