Daňová optimalizace a protiprávní jednání

Abstract

The diploma thesis is focused on the issue of tax optimization and illegal actions of legal entities in the Czech Republic. The aim of the thesis is a comprehensive analysis of tax optimization strategies and illegal actions arising in an attempt to reduce the tax burden. In the theoretical part, the basic theoretical concepts are first described and there are also examined causes of tax evasion and its types according to the definitions of the law and the methods of performance. Furthermore, there are described tax optimization methods and international double taxation treaties. The practical part of the thesis deals with the analysis of selected cases of tax evasion from the practise of the Supreme Administrative Court of the Czech Republic, the analysis of anti-tax evasion activities, practical application in tax optimization and a comparison of methods of avoiding double taxation of income.