Abstract
Tax enforcement, applied in cases of unpaid tax liabilities, plays a crucial role in securing public revenue, as tax revenues are essential for financing common needs. The effectiveness of enforcement is strongly influenced by the legal framework governing enforcement procedures, which seeks to balance the public interest with the protection of taxpayers’ rights. This article presents a comparative legal analysis of tax enforcement in Slovenia and the Czech Republic, examining how these frameworks affect the effectiveness of tax enforcement. By analysing annual reports from both countries’ tax administrations, the article assesses how differences in legal regulation correspond to performance in tax collection. Additionally, it employs analytical methods and synthesis to integrate findings from various sources and identify key patterns. The findings suggest that Slovenia’s tax enforcement system offers more detailed procedural safeguards and has demonstrated comparatively higher tax collection efficiency than that of the Czech Republic. These differences are primarily attributed to the legal structure of enforcement regimes, though organisational factors also play a role. The results offer insights into potential improvements to enhance tax enforcement results, including recommendations for regulatory reforms and better implementation practices.