Analýza problematiky daňových úniků v oblasti DPH

Abstract

This thesis is focused on the analysis of the problem of tax evasion in the field of value added tax. The aim of the thesis is to analyze the issue of tax evasion in the field of VAT, I will mainly focus on the analysis of tools that help to reduce the incidence of tax evasion in the Czech Republic and the European Union. Based on the findings, tools were evaluated and recommendations were proposed that could help in the fight against VAT evasion. The theoretical part of the thesis is first focused on the general concept of tax. Then on the classification of value added tax, its legal framework and structural elements. There is also basic information about the tax administrator. Last but not least, the concept of tax evasion, its basic division in terms of legal regulation and possible forms of tax evasion in the case of value added tax in the Czech Republic is defined here. In the practical part of the thesis, there are the judgments dealt with by the Supreme Administrative Court and the Court of Justice of the European Union are primarily analyzed and described. The mentioned judgments depict a practical concept of individual types of tax evasion. Furthermore, the tools used in the fight against tax evasion are presented here, both at the national level and at the level of the European Union. Last but not least, there are ideas and suggestions that can help eliminate the amount of tax evasion.