Nástroje v boji proti daňovým únikům v oblasti daně z přidané hodnoty

Abstract

This thesis is about the problematics of tax evasions in the field of the value added tax. The first theoretical part presents the basic features of taxes, the subsequent classification of taxes into basic groups and their brief characteristics. The second part focus in more detail on the types of tax evasion that occur in value added taxes. The last part of the work focuses on sanctions and measures that are introduced in the Czech Republic to help combat tax evasion. The aim of this work is to approach the area of tax terminology and to define measures that help to reduce tax evasion.