Analýza efektivnosti vypořádání státních toxických aktiv v ČR v letech 2000-2020

The aim of this work is to analyze the effectiveness of settlement of state toxic assets in the Czech Republic in the years 2000-2020. Arrears of taxes, duties and social security are analyzed. An analysis of the overall development of state toxic assets is prepared, from which the identification of the causes of long-term low efficiency follows. The problem is very important in terms of its burden on the state's fiscal policy. The benefit is, among other things, a comprehensive matter on this topic and also a warning of the causes determining this negative development. The theoretical part is elaborated with an emphasis on the inclusion of all professional resources on this topic. The following are economic theories related to the topic and strategies that are considered successful in the problem. The practical part contains an analysis of the effectiveness of the settlement of state toxic assets in the Czech Republic in the years 2000-2020 at the level of institutions, which are the Customs Administration of the Czech Republic, the Financial Administration of the Czech Republic and the Czech Social Security Administration. Based on these analyzes, the characteristics of the determinants of the unfavorable development of the settlement of state toxic assets in the Czech Republic are processed.