Vliv zajišťovacích příkazů na vybrané nedoplatky při kontrolní činnosti

The thesis presents the institution of the restraining order, its alleged overuse, and the related verification of the actual results of the order and the effect on arrears in tax control activities. In particular, the question of whether the order contributed to higher collection of these arrears and its effect on this part of tax administration. The thesis starts with a general description of the concepts related to the restraining orders and arrears within control activities. Subsequently, the thesis describes the use and misuse of the restraining order in practice. The result of the thesis is the finding the capacity ceiling when issuing reservation orders by the Financial Administration and the related statement that there was no overuse of reservation orders as an institution during the monitored period. Furthermore, the finding that, in part of the monitored period, remands had a large share in the collection of arrears for control activities, but their use did not lead to their absolute increase, and the decline in the issuance of remand orders was, on the contrary, accompanied by a slight increase in the collection of arrears.