Daňové ráje jako forma daňových úniků

Abstract

The Bachelor's thesis focuses on characteristics of tax haven and analysis of tax evasions by means of using tax havens. The first part deals with basic terms which are used throughout the whole work. The second part of the thesis is dedicated to distribution and methods of tax evasions and to analysis of selected tax havens. The third part is the main part of this thesis. It contains characterization of tax havens and, above all, it describes ways and possibilities used to bring tax evasion via tax havens into practice.