Analýza daňových úniků v oblasti daně z přidané hodnoty

Abstract

Tax evasion is a major global problem. It is the main topic of this thesis. The main target is to understand the value added tax system and categorize tax evasion. The first chapter is dedicated to value added tax. The basic terms of this issue are defined there. It also tries to explain principle and functioning. The next chapter is focused on tax evasion, its causes and factors and also tries to describe individual types of value added tax evasion including various examples. The last part is dedicated to the tools which are used in the fight against VAT evasion, including my own suggestions to improve the current situation. The final suggestions provide the possibility of reducing the risk of tax fraud through individual measures which should be introduced into the tax system.