Vymáhání pohledávek spotřebních daní u Celní správy České republiky v kontextu německé praxe

The aim of the thesis is to evaluate the success rate of the recovery of excise tax receivables at the Customs Administration of the Czech Republic, to identify key implementation failures and, based on a comparison with German practice, to propose a suitable solution. Basic qualitative research, i.e. interviews with employees of the Customs Administration of the Czech Republic, revealed that low recovery rates are caused by organizational barriers, in particular low data reliability and methodological preference for administratively simpler but ineffective enforcement tools. The thesis compares Czech practice with the German model, which is characterized by highly centralized administration and advanced data integration. The case study, based on cross-analysis, proposes specific recommendations for increasing data reliability, further revising the methodology, specifically in the selection of enforcement tools, and expanding enforcement powers. The main benefit is the provision of a benchmark verified by foreign practice and proposals that should lead to an immediate shortening of the execution cycle and an increase in the economic return of the Customs Administration of the Czech Republic.