Securing Taxes with Emphasis on the Institute of the Unreliable Payer

/ Resumé The subject of this rigorous thesis is an overview and an analysis of the current securing institutes in the field of taxation in the Czech legal order. The rigorous thesis is in detail devoted to the institute of the unreliable payer of the value added tax. This paper is divided into two basic parts, which are further divided into chapters and sub- chapters. After a brief introduction, the thesis is opened with an issue of collection and payment of taxes within which the author approaches the tax system in the Czech Republic with emphasis to the interpretation of the value added tax. The next chapter 4 deals with the basic tax securing institutes. The author introduces the ensuring of payment for immature and yet undetermined tax, the lien and the tax advances. In detail, the author presents the institute of liability for unpaid tax, primarily liability of the subscriber for the value added tax. The following chapter 5 briefly introduces the basics of the tax execution. The second part of this thesis deals with an analysis of the institute of the unreliable payer. First of all, it describes the process of introducing this concept into the Czech legal system and its intended goals. Furthermore, the basic characters of the institute are analysed in detail. At the same time, the process of..