The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work. / Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.