Daňové úniky v rámci daně z příjmu z ekonomického a právního hlediska

Abstract

The aim of this diploma thesis is to analyze the consequences of tax evasion of the income tax and recommend possible regulations leading to minimization of those evasions. In theoretical part, there are pension taxes, their division and news in income tax described being valid with new Civil Code release; tax evasion has been characterized, its types and reasons described and tax paradises were determined. The task of practical part was to analyze the consequences of tax evasions of income tax as for economic and legal point of view and recommend possible regulations leading to minimization of tax evasions. The questioning research was provided and its results were evaluated.