Spôsoby eliminácie daňových únikov

Abstract

The goal of bachelor thesis is analysis of current situation in the tax administration, focused on identifying ways of non-abiding law and proposing a solution to decrease and possible eliminate tax evasion in the Czech Republic. Theoretical section defines the various tax concepts related to the topic of this work. There are two ways of viewing tax evasion: legally and economically. There is a considerable detail in the outline showing different classifications of tax evasion, its execution and measurement. The theoretical part analyzes the factors underlying the creation of tax evasion. The practical part of work introduces several proposals and solutions to eliminate tax evasion in the Czech Republic. The thesis uses method of analysis to define the problem of rising expenditure and reducing income and negative impact of factors causing tax evasion and proposes means to eliminate them. The important part of practical part is sub-chapter devoted to penalties and tax audits. In these sub-chapters are used statistical data from Czech Tax Administration and by comparison method show the situation of the last six years. The end of practical section uses description method to describe the cooperation of the Czech Republic in the fight against tax evasion at the international level.