Daňová exekúcia u podnikateľov – daňových dlžníkov

Tax execution is an important tax-law institution, which was established in Slovakia effective 1.September 1999. It is necessary to understand it as a part of tax execution pursuance, which became a part of the tax-law institution from the above mentioned date, before this date this particular law was not known. This institution was replaced then invoked the enforcement of tax underpayments. It is necessary to understand tax execution as an enforced dispensation, which is used for enforcement in order to collect tax underpayments or reduce tax underpayments, fulfilment of financial payments as imposed by this law and also compensation to cover the cost of executional expense as required by this law. In this article the author explains more methods of practising tax execution, which is imposed against tax debtors – entrepreneurial subjects. These methods can be found in statute number 511/1992 code book concerning tax and payments and also changes in regional financial institutions which are found in the most recent regulations.