Možnosti eliminace zkrácení cla a nepřímých daní

Abstract

The goal of my diploma thesis is to describe the development of taxes and customs duty, to elaborate the ways used to evade taxes and customs, and to propose the most effective methods for its elimination in future. The thesis is divided in three main chapters. The first introductory chapter deals with the historical development of taxes and customs duties, their reduction and avoidance in the past. The second chapter goes into the issue of tax and customs evasion nowadays, especially in case of the VAT and the consumption tax, as well as the reasons that influence entities to cut the taxes, and herewith reduce the state budget. The final chapter specifies the measures that were introduced in the past to prevent tax and customs evasion as well as proposes new measures to be implemented in future that would make the fight against tax and customs evasion even more effective.