Duplicitní uplatnění slevy na poplatníka jako způsob krácení daně

Abstract

Taxes are mandatory, non-refundable and non-equivalent payments to public budgets. However, it is a payment that reduces taxpayer´s incomes, which can lead to tax evasion. The aim of this diploma thesis is first to briefly approach the personal income tax and the issue of tax evasion and then quantify the amount of possible tax evasion on personal income tax arising from multiple application of relief of taxpayer for selected types of taxpayers with income from dependent activities. The diploma thesis consists of three chapters, introduction and conclusion. The second chapter briefly outlines the personal income tax in the Czech Republic, incl. tax reliefs. The third chapter is devoted to the issue of tax evasion. In the fourth chapter, possible tax evasions for model types of taxpayers are first quantified, then these tax evasions are quantified when some tax parameters change.