Daňová obezřetnost plátce daně z přidané hodnoty

Abstract

The aim of this thesis is to make recommendations for taxpayer, so that in the tax proceedings he is able to prove to the tax administrator, that his actions were in good faith, and thus prove his sufficient prudence in the application of appropriate measures. If the taxpayer takes the recommended measures, the tax administrator should conclude that the taxpayer has not participated in any way in a tax fraud. These measures will therefore constitute the taxpayer's prudence in value added tax. The measures are derived from the objective circumstances of the business transaction arising from the case law on the issue. From the derived measures, specific measures are defined to be accepted by the tax subject for sufficient prudence. The defined measures are compared on the basis of the criteria of legal regulation, informative value, attitudes of the tax administrator, time application and means of application. The measures are classified into primary, secondary, and specific groups on the basis of comparative criteria. Pursuant this classification, recommendations were made for the application of these groups of measures to the taxpayer.