Efektivnost a účinnost různých způsobů vymáhání daňových nedoplatků

This bachelor's thesis addresses the issue of the effectiveness of individual methods used to enforce tax arrears in the Czech Republic. The aim of the thesis is to evaluate the extent to which the instruments employed for the enforcement of tax arrears contribute to the actual collection of tax revenues and to identify the main factors affecting their success. The theoretical part of the thesis is based on scholarly literature in the fields of tax law, financial law, and administrative law. It focuses on the definition of the concept of tax arrears, their origin, the legal framework governing their enforcement, and the characteristics of individual tax execution instruments. The practical part is based on an analysis of internal data from the Financial Administration of the Czech Republic (Financial Administration of the Czech Republic) for the year 2024 and evaluates the enforcement of tax arrears at the level of individual tax offices. Descriptive statistics are used for data processing. The results of the thesis indicate relatively low marginal effectiveness of enforcement and significant regional differences. Based on the findings, recommendations are formulated to increase the effectiveness of tax arrears enforcement in practice.