Daňová kriminalita v České republice

Abstract

Thesis points at the danger of tax criminality for society and reveals the loss that brings to public budgets. In the theoretical part, there is described the theory of taxes and tax criminality, important for understanding the basic principles of taxes. In the practical part, there are compared the cases of using tax optimization with the cases, where the tax optimization is not used. The final chapter presents recommendations and arrangements in combat against tax evasions.