Daňové úniky u nepřímých daní v České republice

Abstract

This bachelor thesis focuses on tax evasion on indirect taxes in the Czech Republic. The main task of this work is to provide a basic insight into tax evasion in the area of indirect taxes which most often occur in our territory. The aim is also to define the basic concepts of indirect taxes and describe the principles of the most widespread tax evasion, whether tax evasion for value added tax, excise or energy taxes. This work also analyzes and evaluates the most widespread instruments used to minimization tax evasion. Last but not least, is outline other possible measures and legislative improvements leading to the elimination of tax evasion that could be introduced in the Czech Republic.