Daňové úniky a jejich dopad na ekonomiku

Abstract

This work deals with the issue of crime, namely tax offenses occurring in business. The subject of research is detailed parsing issue of tax offenses under the legislation, the impact of tax evasion on the economy and the possibilities of prevention. The work is complemented by practical cases, which gave the District Prosecutor's Office in Kromeriz - District Court in Kromeriz. Part of this work is to evaluate the gray economy in the Czech Republic and a comparison of the gray economy in the total GDP in selected European countries. To improve the situation to prevent tax evasion, were chosen specific security measures, then their assessment of whether there is or could be improved.