Problematika daňových úniků na spotřební dani a její vliv na příjem státního rozpočtu

Abstract

The aim of this final work within the Bachelor´s study program is to introduce you into the basic concept of otherwise wide and complex agenda of tax law, poining out the collection issues of the consumption tax for mineral oils, legislative complexity and tax evasion, their effect on state budget and also demonstrating direction to take in order to effectively prevent these issues or eliminate any damage most efficiently.