Success Rate of Tax Arrears Recovery: Czech Republic Case Study
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A84635" target="_blank" >RIV/60460709:41110/20:84635 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-047" target="_blank" >10.36689/uhk/hed/2020-01-047</a>
Alternative languages
Result language
čeština
Original language name
Success Rate of Tax Arrears Recovery: Czech Republic Case Study
Original language description
The study is aimed at the recovery of tax arrears in the Czech Republic. Every tax entity is obliged to pay the tax return. In case of delay the tax administrator is in charge of collection of not paid taxes. This office is entitled to issue execution rulings. The tax law enables the tax administrator to conduct the execution in six different types of execution orders or through court executors. The aim of our article is to assess the success rate of tax arrears recovery by the tax administrator in 2011-2017. Data about the total amount of tax arrears, about tax arrears and about amounts recovered were taken from the document Information about activities of the tax administration office in the Czech Republic in single years of recorded period. The success of the tax arrears recovery is in single years assessed according to the method of recovery. The most spread method is the tax execution: wages abatement, ordering receivables on the account at the provider of payment services, ordering a different
Czech name
Success Rate of Tax Arrears Recovery: Czech Republic Case Study
Czech description
The study is aimed at the recovery of tax arrears in the Czech Republic. Every tax entity is obliged to pay the tax return. In case of delay the tax administrator is in charge of collection of not paid taxes. This office is entitled to issue execution rulings. The tax law enables the tax administrator to conduct the execution in six different types of execution orders or through court executors. The aim of our article is to assess the success rate of tax arrears recovery by the tax administrator in 2011-2017. Data about the total amount of tax arrears, about tax arrears and about amounts recovered were taken from the document Information about activities of the tax administration office in the Czech Republic in single years of recorded period. The success of the tax arrears recovery is in single years assessed according to the method of recovery. The most spread method is the tax execution: wages abatement, ordering receivables on the account at the provider of payment services, ordering a different
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50602 - Public administration
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the international scientific conference Hradec Economic Days 2020
ISBN
978-80-7435-776-3
ISSN
—
e-ISSN
2464-6067
Number of pages
10
Pages from-to
407-416
Publisher name
University of Hradec Králové
Place of publication
Hradec Králové, Czech Republic
Event location
Hradec Králové
Event date
Apr 2, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000568108700045