Analýza daňových úniků na dani z přidané hodnoty v České republice

Abstract

This bachelor thesis deals with the issue of tax evasion and hedging orders from the point of view of the tax subject. The aim of this work is to analyze the causes and ways of tax evasion and recommendations to tax subjects how to behave in the ordinary course of business. The thesis is structured into chapters. Tax theory begins, explaining the general principles and characteristics of value added tax. Following is an analysis of the causes, a detailed classification of tax evasion in the light of case law, an analysis of the issuance of a hedge order and other institutes related to the hedging order. The last chapter contains an analysis of the development and structure of VAT collection in 2013–2017 and a description of the taxpayer's defense, especially in respect of compliance with the principles in the ordinary course of trade. In the last part, we analyze what the taxpayer can claim if it appears that the hedging order should not have been issued and the taxpayer has been damaged by it.