Tax Enforcement of Execution and Insolvency Proceedings

Vymáhání daňových nedoplatků exekucí a insolvenčním řízením

Tomáš Kouba

Acta Oeconomica Pragensia, 2017, vol. 2017, issue 3, 57-67

Abstract: Taxes and other charges that are paid secure the economic existence of national and public budgets and funds. If a tax debtor refuses to consent to or pay their state tax, the state will not let this act go unpunished. While the issue of tax enforcement through taxation or the execution of insolvency proceedings is a highly interesting topic, it is also a huge and extremely sensitive and topical issue. Tax arrears have emerged within our economy and will continue to increase. Likewise, it is also known that the number of insolvency executions ordered for these non-payers is on the rise. This review focuses on the field of tax enforcement and defines the current position. The objective of this paper is to create the basis for further research into the effectiveness of enforcement instruments.

Keywords: tax law; taxes; law enforcement; legal institutions; tax underpayment; tax arrears (search for similar items in EconPapers)
JEL-codes: H26 K34 K42 O17 (search for similar items in EconPapers)
Date: 2017
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DOI: 10.18267/j.aop.582

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