Daňové úniky u daně spotřební a daně z příjmů z ekonomického a právního pohledu

Abstract

Main goal of the thesis is to approach the problematics of the tax evasion on excise duty and income tax. Firstly, the main reason for choosing this topic is because of the tax evasion is still the actual topic and not only in the Czech Republic, but also in the other countries of the world, especially in less developed countries. Another reason is a weak information base in area of tax evasion and in its connection with shadow economy. And for this reason, in the last decades this topic became more actual and interesting among politics, economists and the other sociologist dealing with this problematics. While working at the bachelor thesis were used following methods, analysis method and method of comparison. With this method in this case is meant to distinguish the whole problem to the smaller parts, which are investigated and described to the details. This method is used with investigation of tax system in Czech Republic, followed with the tax set of Czech Republic, and in the end, for describing particular measures, which should help with decreasing number of tax evasions. Next method which was used was method of comparison, which examines the similarity between two or among more. Thanks to this method were compared different indexes in countries of European Union. As the main indexes, we can point here tax burden, evasion rate and their regression, size of the shadow economy through the countries all over the world and finally with comparison of differencies between electronical evidence of iome in Czech Republic and in Croatia. In the end is necessary to say, that problematics of tax evasion is worldwide problem and thanks to this problem economies of the countries all over the world loose billions. It’s connected with shadow economy and its „products“ and therefore is very hard to determinate more accurate prognosis, numbers, influence of tax evasion to he fuctioning of the economics and also the size of tax criminality.