Daňové podvody v České republice

Abstract

The diploma thesis is focused on tax fraud in the Czech Republic. The aim of the thesis is to find out how tax fraud has developed in the Czech Republic in recent years. The thesis is divided into two parts. The theoretical part explains the basic concepts related to the tax fraud and instruments to prevent tax fraud. The analytical part deals with the analysis of tax fraud. The analysis is carried out for value added tax, corporate income tax and personal income tax. In conclusion, the instruments are proposed that could help to eliminate tax fraud in the Czech Republic.