Daňová kriminalita a možnosti jejího předcházení

Abstract

The goal of bachelor thesis is to analyze causes and consequences of taxation criminality and to propose measure to minimize this criminality. Causes and consequences are theoretically divided into parts, but these parts are very consistent and often are combined in practice. The theoretical section of the thesis describes the criminal legislation of taxation criminality, where are discussed individual crimes in detail, including their constituent elements and penalties. The goal of this section is to determine the effectiveness of the criminal legislation. There are analyzed cases of tax evasions in the practical part. Examples of tax evasion, non-payment of tax, deceptions with light fuel oil and carousels deceptions are included here. The Carousels deceptions are problem in the Czech republic and also in the European union too. The last chapter contains the aforementioned measures, which can minimize taxation criminality and reduce its impact on the revenue side of public budgets.