Současné trendy krácení daně z přidané hodnoty a opatření směřující k jejich minimalizaci

Abstract

The bachelor thesis is focused on the current trends of value added tax reduction and measures leading to its minimization. The objective of the thesis is to evaluate the methods, which lead to reduction of threats and create protection against the valued added tax fraud.

The thesis defines tax, properties of value added tax in Czech Republic, view on VAT in European Union, view on VAT in other countries of the EU and the consequence of VAT fraud. Terms which are defined as tax fraud, tax evasion, tax avoidance and the reasons behind VAT fraud. Description of various tax frauds in indirect tax, tax frauds exclusively done in the VAT system, missing trader fraud, MTIC/MTEC frauds, carousel frauds and the cooperation in EU within the pursuit of tax fraud.

The evaluation was done by analysis, the task was to compare the methods and highlight their weak and strong points, the methods were divided into two main groups which were administration and measures changing the legislation.