The security measure is a long-established legal instrument, which has a special place in the institutional system of enforcement proceedings. In particular, it is a restrictive measure, which can be used and applied in advance, in order to protect the interests of the obligee, to ensure the fulfilment of the obligation in question before the classical enforcement for satisfaction, and to conduct the proceedings as efficiently, uniformly and effectively as possible. The security measure restricts the property in the debtor’s (taxpayer’s) disposal to facilitate the satisfaction of a claim, but since the right to property is a constitutional fundamental right, it cannot be restricted unfoundedly, the law limits the possibility of ordering the legal institution to strict, cunjuctive conditions.

The legal institution of security measure is enforcement’s own, regarding to that, it can be found in judicial and tax enforcement proceedings as well. Situations may arise where there are reasonable grounds to believe that the debtor (taxpayer) would, through bad faith or other transactions, withdraw his assets from his disposal, in order to prevent judicial or tax enforcement proceedings. The court ordering enforcement or the state tax authority may then use the legal instrument of security measure to limit the debtor's (taxpayer's) assets and thus ensure the fulfilment of the claim, by preventing the debtor's (taxpayer's) questionable behaviour before enforcement of satisfaction.

This study examines the legal institution of security measures available in judicial enforcement and tax enforcement, examining and presenting these two areas of enforcement in detail using a comparative analytical method, highlighting the specificities and differences of them.