Daňové úniky u nepřímých daní v podmínkách České republiky

Abstract

The Diploma Thesis is focused on the issue of tax evasion of indirect taxes in the Czech Republic. The Thesis aims to analyze and propose possible means to eliminate tax evasion of indirect taxes in the Czech Republic. The theoretical part explains how the principle of tax mechanism works. Furthermore, it defines the fundamental concepts with a focus on specification of indirect taxes. The practical part of the Thesis analyzes the specific tax evasions and studies the mechanism of their realisation. The Thesis contains suggestions and recommendations, proposed by the author, to reduce tax evasion in the Czech Republic.