Success Rate of Tax Arrears Recovery: Czech Republic Case Study
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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>
Alternativní jazyky
Jazyk výsledku
čeština
Název v původním jazyce
Success Rate of Tax Arrears Recovery: Czech Republic Case Study
Popis výsledku v původním jazyce
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
Název v anglickém jazyce
Success Rate of Tax Arrears Recovery: Czech Republic Case Study
Popis výsledku anglicky
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
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50602 - Public administration
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2020
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the international scientific conference Hradec Economic Days 2020
ISBN
978-80-7435-776-3
ISSN
—
e-ISSN
2464-6067
Počet stran výsledku
10
Strana od-do
407-416
Název nakladatele
University of Hradec Králové
Místo vydání
Hradec Králové, Czech Republic
Místo konání akce
Hradec Králové
Datum konání akce
2. 4. 2020
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000568108700045