Daňové úniky, daňová optimalizace a daňové ráje z právní, ekonomické a podnikatelské perspektivy

Abstract

This thesis compares 3 different perspectives on the issue of tax evasion. The first view „legal perspective“ divides tax evasion into two groups. First we talk about the administrative offenses and second, in more serious cases, about criminal offences. Followed by another part, which deals with tax inspection. From tax inspections we can get the real number of detected tax evasions and start thinking which tax is the most critical for government budget. The opposite of detected tax evasion is not so accurate estimate of shadow economy. In this case we are talking about economic point of view, therefore is useful to evaluate the causes of tax evasion. After this analysis is time to suggest several possibilities, how to solve tax evasion. Now only one view is missing, the business perspective. Entrepreneurs do not like to pay taxes. So they usually decide how to minimize tax payments. Tax optimization is the legal use of tax laws to reduce one's tax burden, but still some of the entrepreneurs choose incorrectly, breaking the law. This is why is last chapter filled by comparison of tax optimization and illegal tax evasion.