Zamezování daňovým únikům na jednotném vnitřním trhu Evropské unie

Abstract

My work describe tax escape problem at united Interal Market of European Union. The theoretic part of my work define the base mechanism of tax escapes, it specifies legislative steps which leading to elimination of tax delinquency. In the next part it describes the historical evolution of VAT on united market. The practical part describe in detail environment of tax escape. It characterizes main victims and factors of escapes and later on it analyzes its activities in individual diagrams. The goal of this work is the inspection of environment of tax escape, discover the main forms of the illegal acitivities and founding of action steps in fight against of tax criminality in legislation of European Union.