Daňová kriminalita v České republice

Abstract

In the present thesis titled Tax Criminality in the Czech Republic is referred to the issue of tax crimes committed in the Czech Republic especially for the tax in terms of the new tax code, the actual tax forms and procedures to address this issue. At the same time it is focused on the tax system of the Czech Republic together with the development of each selected collection of taxes and customs, ways of minimizing tax liability and tax planning, including an international perspective. The aim of this thesis is to highlight the seriousness of tax crime and propose several measures to address crimes committed by tax evasion.