Daňové úniky u vybraných daní v České republice

Abstract

The thesis is to analyze the problem of tax evasion focused on the causes of tax evasion, familiarity with the method of estimating the informal economy and to estimate the amount of shadow economy in the Czech Republic. The theoretical part is mainly concerned with the tax system and tax system in the Czech Republic, including the characteristics of selected taxes. Furthermore, the notion of tax evasion and given even more tax breaks for individual taxes and the problem of tax havens. Practical work is dedicated to a development of revenues to the state budget. It also provides information about the fact how tax evasion occurs most frequently in a specific tax. "Method currency –ratio" from Peter Gutmann was used in the thesis for estimating the amount of shadow economy in the Czech Republic in 2003 - 2012.